1

3
 Make Buy
Diecrt Materials = $360,000.00
Direct Labor = $120,000.00
Variable Overhead = $100,000.00
Fixed Overhead = $88,000.00
Purchase Cost = $640,000.00
Total Relevant Cost = $668,000.00 $640,000.00
Sherwood harus membeli part tersebut

Maximum Price = $668.000/40.000

= $16.70

Peningkatan Pendapata= $668.000 - $640.000

= $28,000.00
1

4
Cost item Make Buy
Direct Materials = $372,000.00 $0.00
Direct Labor = $102,600.00 $0.00
Variable Overhead = $30,400.00 $0.00
Fixed Overhead = $58,000.00 $0.00
Purchase Cost = $0.00 $550,000.00
Total = $563,000.00 $550,000.00
Net savings purchasing = $13,000.00
Powell harus membeli crowns daripada membuat nya

Faktor kualitatif harus dipertimbangkan Powell mencakup

kualitas Crowns, keandalan, dan ketepatan waktu
produsen, serta pengurangan tenaga kerja

Reduce manufacturing c= $563.000 - $32.000

= $531,000.00

Cost item Make Buy

Direct Materials = $419,000.00 $0.00
Direct Labor = $124,200.00 $0.00
Variable Overhead = $36,800.00 $0.00
Fixed Overhead = $58,000.00 $0.00
Purchase Cost = $0.00 $640,000.00
Total = $638,000.00 $640,000.00
Net savings meningkat
permintaan purchasingke= tingkat -$2,000.00
ini karena biaya
overhead tersebar ke lebih banyak unit
1 Sell or Process
Process Sell Difference
Revenues 30000 9000 21000
Bags -39 39
Shipping -408 -90 -318
Grinding -1500 -1500
Bottles -3000 -3000
Total 25092 8871 16221

Kesimpulan: Primack Pharmaceutical harus melanjutkan rhinime lebih lanju

2 Jika Primack menjual 265.000 punds, berapa profit yang didapatkan jika mem
Additional income per pound
Total Difference / 600 Pounds 27.035

Perubahan Profit
Additional income per pound x 265.000 7164275
1 Sell or Process
Process Sell Difference
Revenues $30.000,00 $9.000,00 $21.000,00
Bags $-39,00 $39,00
Shipping $-408,00 $-90,00 $-318,00
Grinding $-1.500,00 $-1.500,00
Bottles $-3.000,00 $-3.000,00
Total $25.092,00 $8.871,00 $16.221,00

Kesimpulan: Primack Pharmaceutical harus melanjutkan rhinime lebih lanjut

2 Jika Primack menjual 265.000 punds, berapa profit yang didapatkan jika memproses le
Additional income per pound
Total Difference / 600 Pounds $27,035

Perubahan Profit
Additional income per pound x 265.000 $7.164.275
inime lebih lanjut

apatkan jika memproses lebih lanjut?

Kapasitas Produksi 8,000 unit

Harga Jual 32
Biaya:
Direct Material 17
Direct Labor 7
Variable Overhead 2
Fixed Overhead 3
Operating Profit 3

Harga jual electrical component 2.3

Biaya produksi electrical component:
Fixed 1.05
Variable 0.8
Total Biaya Manufaktur 1.85

Accept or Reject
Selling part $1,85
Accept Reject
Revenue 29600
Variable Expenses 16,800.00
Total 46400

Kesimpulan: Keuntungan akan meningkat sebesar 12800

Selling part at full cost

Accept Reject
Revenue 256000
Variable Expenses:
Direct Material 136000
Direct Labor 56000
Variable Overhead 16000
Component 29,600
Total Benefit 18400
1.

2.
Napkins CM/Machine Hour
$1.00 / 1
$1.00

Tissues CM/Machine Hour

$0.75 / 0.5
$1.50

Tissue harus memproduksi 400.000 paket tissue karena 200.000 jam mesin dapat
memproduksi 400.000 tissue, dan napkins 0 paket

A.
Notes : X adalah paket napkins dan Y adalah paket tissue

Z = $1,00X + $0,75Y
X + 0,5Y <= 200,000
X <= 150,000
Y <= 300,000
X >= 0
Y >= 0

B
Bauran produk :50,000 paket napkins dan 300,000 paket tissue dan laba maksimalnya adalah $275,000

Corner Point X-Value Y-Value Z = $1,00X + $0,75Y

A 0 0 0
B 150,000 0 150,000
C 150,000 100,000 225,000
 D 50,000 300,000 275,000
E 0 300,000 225,000

Cara mencari Y-value point C : Cara mencari X-value point D :

X = 150,000 Y = 300,000
X + 0,5Y = 200,000 X + 0,5Y = 200,000
150,000 + 0,5Y = 200,000 X + 0,5(300,000) = 200,000
Y = 100,000 X = 50,000