Tugasan 6 Ma 03
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ILAWATI BINTI HASSIM DDG7 881012-26-5018 TUGASAN 6: ANALISIS CVP
EXERCISE 6.1 1. The sales volume is increase of 100 unit:
Sales (10 100 units) (-) Variable expenses Contribution Margin
Total 353 500
Per units $35.00
200 000
$20.00
153 500
$15.00
(-) Fixed expenses
135 000
Net Operating Income
18 500
2. The sales volume is decrease of 100 unit:
Sales (9 900 units) (-) Variable expenses Contribution Margin
Total 346 500
Per units $35.00
200 000
$20.00
146 500
$15.00
(-) Fixed expenses
135 000
Net Operating Income
11 500
3. The sales volume is 9 000 unit:
Sales (9 000 units) (-) Variable expenses Contribution Margin
Total 315 000
Per units $35.00
200 000
$20.00
115 000
$15.00
(-) Fixed expenses
135 000
Net Operating Income
(20 000)
EXERCISE 6.5 Selling
$15
Variable expenses $12 Fixed expenses
$4 200
Q1. Sales
=
Variable expenses ($12 X Q)
+
$15Q
=
$12Q
$1 400
Q
=
$15
=
$21 000
x
= = =
+
0.80X +
1 400 Woven Basket
1 400
=
$4 200
$4 200
X
=
$4 200/0.20
X
=
$21 000
$0
$1 400/$3
Sales in Dollars: =
+
+
$1 400
Q2.
0.20X
$1 400
=
Q
X
Fixed expenses
($15 x Q)
$3Q
Sales
+
+
$0
$0
+ Profits
Q3. Break even point unit sold
=
Fixed expenses
Units contribution Margin =
$4 200 $3
=
1 400 woven basket.
Q4. Break even point in total dollars
=
Fixed Expenses
CM Ratio =
$4 200 0.20
=
$21 000.
EXERCISE 6.1 1. The sales volume is increase of 100 unit:
Sales (10 100 units) (-) Variable expenses Contribution Margin
Total 353 500
Per units $35.00
200 000
$20.00
153 500
$15.00
(-) Fixed expenses
135 000
Net Operating Income
18 500
2. The sales volume is decrease of 100 unit:
Sales (9 900 units) (-) Variable expenses Contribution Margin
Total 346 500
Per units $35.00
200 000
$20.00
146 500
$15.00
(-) Fixed expenses
135 000
Net Operating Income
11 500
3. The sales volume is 9 000 unit:
Sales (9 000 units) (-) Variable expenses Contribution Margin
Total 315 000
Per units $35.00
200 000
$20.00
115 000
$15.00
(-) Fixed expenses
135 000
Net Operating Income
(20 000)
EXERCISE 6.5 Selling
$15
Variable expenses $12 Fixed expenses
$4 200
Q1. Sales
=
Variable expenses ($12 X Q)
+
$15Q
=
$12Q
$1 400
Q
=
$15
=
$21 000
x
= = =
+
0.80X +
1 400 Woven Basket
1 400
=
$4 200
$4 200
X
=
$4 200/0.20
X
=
$21 000
$0
$1 400/$3
Sales in Dollars: =
+
+
$1 400
Q2.
0.20X
$1 400
=
Q
X
Fixed expenses
($15 x Q)
$3Q
Sales
+
+
$0
$0
+ Profits
Q3. Break even point unit sold
=
Fixed expenses
Units contribution Margin =
$4 200 $3
=
1 400 woven basket.
Q4. Break even point in total dollars
=
Fixed Expenses
CM Ratio =
$4 200 0.20
=
$21 000.
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