=$ 3,90
= $ 1,40
=$ 2,10
=$ 1,00
$ 8,40
2. Harga
Biaya variabel per unit
Marjin kontribusi per unit
= $ 14,00
= $ 8,40
= $ 5,60
= $ 16.300
11-8
1 . Penjualan campuran adalah 2:1
2.
variabel
Penjualan
Produk
Harga - Biaya = CM Mix = Total CM
Video
$ 12
$4
$8
2
$ 16
Peralatan set 15
6
9
1
9
Jumlah
$ 25
Paket Break-even = $ 70.000 / $ 25 = 2.800
Impas video = 2 2.800 = 5.600
Impas peralatan set = 1 2.800 = 2.800
3.
Switzer Company
Laporan Laba Rugi
Penjualan ................................................. .......................................... 195.000
Dikurangi: Biaya variabel .............................................. ................... 70.000
Margin kontribusi ................................................ ............................. 125.000
Dikurangi: Biaya tetap .............................................. ........................ 70.000
Laba usaha ................................................ ........................................ 55.000
Rasio margin kontribusi = $ 125.000 / $ 195.000 = 0,641 , atau 64,1 %
Pendapatan penjualan impas = $ 70.000 / 0,641 = $ 109.204