Problem 16.

37
Berdasarkan data problem 16.37:
Sales (65.000 units) $15.600.000
Less: Variable expenses $8.736.000
Contribution margin $6.864.000
Less: Fixed Expenses $4.012.000
Operating income $2.852.000

1. Contribution margin per unit and break-even point in units

Price per unit (15.600.000/65.000) $240,00
Variable cost per unit (8.736.000/65.000) $134,40
Contribution margin per unit $105,60

Break-even point in units = Total fixed cost / (Price – Variable cost)

= 4.012.000 / (240-134)
= 37.992 units

Using contribution margin ratio:

Contribution margin ratio = contribution margin / sales
= 6.864.000 / 15.600.000
= 0,44 = 44%
Contribution margin per unit = contribution ratio x price
= 0,44 x $240
= $106
Break-even point in units = (Total Fixed cost/contribution margin ratio)/ price
= (4.012.000 / 0,44) / 240
= 37.992 units

2. Sales increase $1.000.000; average price menjadi $200; dan advertising cost
$140.000. Bagaimana kondisi keuangan divisi?
Sales - increase 1 million (83.000 $16.600.000
units); price $200
Less: Variable expenses $11.155.200
Contribution margin $5.444.800
Less: Fixed Expenses $4.012.000
Less: Increase in Advertising cost $140.000
Operating income $1.292.800

Berdasarkan income statement, dengan adanya advertising cost $140.000 yang

meningkatkan sales menjadi $1.000.000 dengan average price $200, operating income
yang dihasilkan menjadi $1.292.800 menurun dari operating income sebelumnya yaitu
$2.852.000. Sehingga dari sisi keuangan tidak ada peningkatan yang terjadi melainkan
penurunan sebesar $1.559.200.

3. How much profit are underestimated if sales exceed $612.000 (without income
statement)
 Increase in profit = underestimate profit = contribution margin ratio x increase in sales
= 44% x $612.000
= $269.280
Sales revenue increase $612.000 → unit sales increase 2.550 unit
increase in variable cost = 2.550 units x $134 = $342.720
Increase in profit = underestimate profit = $ 612.000 – increase in variable cost
= $612.000 - $342.720 = $269.280
Terjadi selisih profit dimana profit sebelumnya di bawah estimasi sebesar $269.280

4. How many units must be sold to earn after-tax profit 1.254 million
Units must be sold = target income + fixed cost / (price-variable cost)
Target income = operating income before tax = $1.254.000 / 66% = $1.900.000
Unit must be sold = $1.900.000 + $4.012.000 / ($240-$134,40) = 55.985 units
Unit yang harus terjual untuk menghasilkan after-tax profit $ 1.254.000 adalah 55.985 unit

5. Margin of safety
Margin of safety = sales – break even sales
Break-even sales = Total fixed cost / contribution margin ratio
= $4.012.000 / 0,44
= $9.118.182
Margin of safety = $15.600.000 - $9.118.182
= $ 6.481.818

6. Operating Leverage & Percentage change in operating income

Operating leverage = Total contribution margin / operating income
= $6.864.000 / $2.852.000
= 2,4067
Percentage change in operating income = degree of operating leverage x percent change
in sales
= 2,4067 x 20%
= 0,4813 = 48,13%