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Soal 1

a) Suppose there is ample idle capacity to produce the units required by the overseas
customer and the special discounted price on the special order is $75.30 per unit. By how
much would this special order increase (decrease) the company's net operating income for
the month?
Variable cost per unit on normal sales:
Direct Materials
Direct Labor
Variable Manufacturing Overhead
Variable Selling & Administrative Expense
Variable cost per unit on normal sales

$38.8
$ 9.7
$ 2.3
$ 1.7
$ 52.5

Variable cost per unit on special order:


Normal variable cost per unit
Reduction in variable selling and administrative expense
Variable cost per unit on special order

$ 52.5
$ (0.2)
$ 52.3

Selling price for special order


$ 75.3
Variable cost per unit on special order
$(52.3)
UNit contribution margin on special order
$ 23
Number of units in special order 3,000
Increase in net operating income $ 69.000 ( $23 x 3,000 = $69,000)
b) Suppose the company is already operating at capacity when the special order is received
from the overseas customer. What would be the opportunity cost of each unit delivered to
the overseas customer?
Normal selling price per unit
$ 81.1
Variable cost per unit on normal sales
$(52.5)
Unit contribution margin on normal sales
$ 29.5
c) Suppose there is not enough idle capacity to produce all of the units for the overseas
customer and accepting the special order would require cutting back on production of
2,100 units for regular customers. What would be the minimum acceptable price per unit
for the special order?
Unit contribution margin on normal sales
$ 29.5
displaced normal sales
1,000
Lost contribution margin displaced sales $ 29,500 (1,000 x 29.5 = 29,500)
Total variable cost on special order 156,900 (3,000 x 52.3 = $ 156,900)
Total incremental cost of special order $245,700 (156,000 + 69,000 = 225,000)
Number of units in special order 3,000
Minimum acceptable price on special order $85.00 ( 255,000/ 3,000)

Soal III
The following data (in thousands of dollars) have been taken from the accounting records of
Larop Corporation for the just completed year:
Sales ...........................................................................................................$ 970
Purchases of raw materials..........................................................................$ 190
Direct labor..................................................................................................$ 200
Manufacturing overhead..............................................................................$ 230
Administrative expenses..............$ 250
Selling expenses.......................................................................................... $ 140
Raw materials inventory, beginning........................................................... $ 10
Raw materials inventory, ending................................................................. $ 40
Work in process inventory, beginning......................................................... $ 20
Work in process inventory, ending...............................................................$ 50
Finished goods inventory, beginning............................................................$ 90
Finished goods inventory, ending................................................................ $ 130
a) Schedule of Cost of Goods Manufactured
Direct materials:
Beginning raw materials inventory
Add: Purchases of raw materials
= Raw materials available for use
Deduct: Ending raw materials inventory
= Raw materials used in production
+ Direct labor
+ Manufacturing overhead:
= Total manufacturing costs
Add: Beginning work in process inventory
=
Deduct: Ending work in process inventory
= Cost of goods manufactured
b) Compute the cost of goods solds
Beginning finished goods inventory
Add: Cost of goods manufactured
Goods available for sale
Deduct: Ending finished goods inventory
Cost of goods sold

$ 10
$ 190
$ 200
$ (40)
$160
$ 200
$ 230
$ 590
$ 90
$ 680
$(130)
$ 550
$ 90
$ 550
$ 640
$(130)
$ 510

Using data from your answer above needed prepare an income statement in good form

Soal no IV

HanifahCompanyproducesandsellsasingleproduct.Thecompanysincomestatementforthemost
recentmonthisgivenbelow:

Therearenobeginningorendinginventories.
Required:
(a.)Computethecompanysmonthlybreakevenpointinunitsofproduct.
(b.)Whatwouldthecompanysmonthlynetoperatingincomebeifsalesincreasedby25%andthereis
nochangeintotalfixedexpenses?
(c.)Whatdollarsalesmustthecompanyachieveinordertoearnanetoperatingincomeof$50,000per
month?
(d.)Thecompanyhasdecidedtoautomateaportionofitsoperations.Thechangewillreducedirectlabor
costsperunitby40percent,butitwilldoublethecostsforfixedfactoryoverhead.Computethenew
breakevenpointinunits.
Level:MediumLO:4,5,6
Ans:(a.)Thecompanysincomestatementincontributionformatwouldbe:

Thebreakevenpointinunitswouldbe:
$72,000$16=4,500units.

(b.)6,000125%=7,500units

(c.)($72,000+$50,000) 0.40=$305,000

(d.)Directlaborcostsarepresently$10perunit($60,000 6,000units)andwilldecreaseby$4perunit
($10x40%).Therefore,thecompanysnewcoststructurewillbe:

(2x$30,000+$42,000) $20perunit=5,100units

c)

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