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    Akuntansi

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    Denny Candra
    This document provides a cost-volume-profit analysis for a company. It includes: 1. A calculation of the break-even point of 15,000 units where revenue equals total costs. 2. An income statement showing sales, variable costs, contribution margin, fixed costs and zero operating income at the break-even point. 3. A calculation that units need to increase to 15,800 to cover a target income of $9,900 above break-even costs.

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    Akuntansi

    Uploaded by

    Denny Candra
    4 views2 pages
    This document provides a cost-volume-profit analysis for a company. It includes: 1. A calculation of the break-even point of 15,000 units where revenue equals total costs. 2. An income statement showing sales, variable costs, contribution margin, fixed costs and zero operating income at the break-even point. 3. A calculation that units need to increase to 15,800 to cover a target income of $9,900 above break-even costs.

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    This document provides a cost-volume-profit analysis for a company. It includes: 1. A calculation of the break-even point of 15,000 units where revenue equals total costs. 2. An income statement showing sales, variable costs, contribution margin, fixed costs and zero operating income at the break-even point. 3. A calculation that units need to increase to 15,800 to cover a target income of $9,900 above break-even costs.

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    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    4 views2 pages

    Akuntansi

    Uploaded by

    Denny Candra
    This document provides a cost-volume-profit analysis for a company. It includes: 1. A calculation of the break-even point of 15,000 units where revenue equals total costs. 2. An income statement showing sales, variable costs, contribution margin, fixed costs and zero operating income at the break-even point. 3. A calculation that units need to increase to 15,800 to cover a target income of $9,900 above break-even costs.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    of 2

    Nama Denny Candra Kirana

    NPM (22001081048)

    BEP = 0 Profit
    0 = Sales revenue – variable expenses – fixed eexpenses
    0 = (8$ x unit) – (5$ x unit) - $45.000

    (3$ x unit) = $45.000

    Units = 15.000

    ¿ Cost $ 37.500 $ 37.50


    1. Break even unit = = =
    unit contribution margin ( $ 8−$ 5) $3
    2. Income Statement

    Sales (12.500@$8) 100.000


    Less : Variable Expenses (12.500 @ $5) 62.500
    Contribution margin 37.500
    Less = Fixed Expenses 37.500
    Operating income $0

    (target income+¿ Cost ) ( $ 37.500+ $ 9.900) $ 47.400


    3. Unit = = = =15.800
    unit contribution margin ($ 8−$ 5) ($ 3)
    ¿ Cost $ 180.00 $ 180.00
    1. Break even unit = = =
    ( Price−Variable cost ) ( $ 3.20−$ 2.40) $ 0.80

    (¿ Cost −Target Profit ) ( $ 180.000+ $ 12.600) $ 192.600


    2. Unit = = = =240.750
    (unit contribution margin) ($ 3.20−$ 2.40) ($ 0.80)

    3. Unit Variable cost = 2.40


    Unit variable manufacturing cost = $2.40 - $0.32 = $2,08

     The unit variable cost is used in the cost- volume- profit analysis, because it includes all the
    company’s variable costs.

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