Solution

MIDLE TEST
MATA KHULIAH : Matematika Keuangan
Semester : I-D4 Akuntansi Manajerial.
Hari tanggal : Nopember 2009
Waktu : 90 menit

A
Problem 1.

Investor I deposit at Bank A and Bank B

10 million and 15 million respectively. He
got total interest amount Rp
230,000/month. Investor II deposit at
Bank A and Bank B 20 million and 20
million respectively. He got total interest
amount Rp 360,000/month. Investor III also
deposit at the same banks. He deposit at
Bank A 5 million less than his deposit at
bank B. He got total interest amount Rp
500,000/month. Find the value of his
deposit at Bank A and B respectively?

Answer.
Step I. (Find interest rate at bank A and bank B)
Let X=interest rate at bank A and Y= interest rate at bank
B
Then,
(1) … 10000000 X + 15000000Y = 230000 x4
(2) ….20000000 X + 20000000Y = 360000 x3
  -
-20000000 X = - 160000
X = 0.008 =0.8%

(1) … 10000000 x 0.8% + 15000000Y = 230000

80000 +15000000Y = 230000
15000000Y = 150000
Y = 0.01=1%

Step II (Find deposit of the investor III)

Let: M = the value of Investor III deposit at
bank A)
N = the value of Investor III deposit at bank B
M= N- 5000000
Then,
0.8% M + 1% N = 500,000
0.8% (N-5000000) + 1% N = 500000
0.8% N – 40000+1%N=500000
1.8% N=540000
18/1000 N= 540000
N=30,000,000
M=30,000,000-5,000,000=25,000,000
So, the value of Investor III deposit at bank A and
bank B are 25 millions and 30 millions respectively.
Problem 2

Let Total Revenue described by a linear function: Y

=a X
Total Cost : Y = b X + c
Given : if quantity of product (X) is 200 units then
Loss=1.5 millions. If quantity of product (X) is 300
units then Profit = 1.5 millions. If quantity of
product (X) is 350 units then Total Cost = Rp 21.5
millions.
a. Find the break even Point
b.Draw the graph

Answer:
Step I (Find the value of a,b, and c)
Profit = Total revenue –total cost = a X –( bX + c) =
aX –bX –c
Then,

(1) ...200 a -200 b – c = -1,500,000 x3

(2) ...300 a -300b –c = 1,500,000 x 2
 -
-c = -4,500,000 -3,000,000
-c = -7,500,000
c = 7,500,000

(3) For x=350 then Total Cost = Rp 21,500,000

350 b + c = 21,500,000
350 b +7,500,000=21,500,000
350 b = 21,500,000 – 7,500,000
350 b = 14,000,000
b=40,000

Find the value of a

(1) ...200 a -200 x 40000 –7,500,000 = -1,500,000
200 a = -1,500,000 +
8,000,000+7,500,000=14,000,000
a=70,000

Find BEP
Total Revenue(TR) =Total Cost(TC)
700000 X = 40000 X +7,500,000
(70000-40000) X -7,500,000
30000 X=7,500,000
X=250

Problem 3 ,
A man invested his money Rp 20,000,000 at a
bank at 0.8% compounded monthly. Four
months later the bank increase the interest rate
to 0.9% per month. Seven months after the
bank pay interest 0.9% per month, the man
added his investment Rp 10,000,000. Find total
amount of his investment for 2 years?
Answer
P=20,000,000.
P1=10,000,000
T1=4, i1=0.8%, t2=7, i2=0.9%, t3=13,
i2=0.9%
Then,
P24= (20,000,000(1+0.008)4(1+0.009)7+
10,000,000)( (1+0.009)13= 35,935,227

Problem 4

Suppose we invest at a bank at an interest

rate compounded monthly. For 4 months
the total amount is Rp 825,908.84 and for
8 months the total amount is Rp
852,656.77. Find the total amount of the
investment for a year.

Answer
Step 1. Find the value of P and i

P (1+i)8 =852,656.77
P (1+i)4 =825,908.84
___________________ :
(1+i)8-4 =852,656.77/825,908.84
(1+i) 4 = 852,656.77/825,908.84
(1+i) = 1,032386
4

1+i= 1.008 then i=0.008=0.8%

Find P
P (1+0.008)8 =852,656.77
P=852,656.77/ (1+0.008)8
P=800,000

Find P12
P12 = 800,000 (1+0.008)12 = 880,270.955
B
Problem 1.
Investor I deposit at Bank A and Bank B 20
million and 15 million respectively. He got total
interest amount Rp 370,000/month. Investor II
deposit at Bank A and Bank B 10 million and 10
million respectively. He got total interest amount Rp
210,000/month. Investor III also deposit at the same
banks. He deposit at Bank A 10 million more than
his deposit at bank B. He got total interest amount
Rp 530,000/month. Find the value of his deposit at
Bank A and B respectively?

Answer.
Step I. (Find interest rate at bank A and bank B)
Let X=interest rate at bank A and Y= interest rate at bank
B
Then,

(1) … 20000000 X + 15000000Y = 370000 x2

(2) ….10000000 X + 10000000Y = 210000 x3
  -
10000000 X = 110000
X = 0.011 =1.1%

(1) … 20000000 x 1.1% + 15000000Y = 370000

 220000 +15000000Y = 150000
15000000Y = 150000
Y = 0.01=1%

Step II (Find deposit of the investor III)

Let: M = the value of Investor III deposit at
bank A)
N = the value of Investor III deposit at bank B
M= N+ 10000000
Then,
1.1% M + 1% N = 530,000
1.1% (N+10000000) + 1% N = 530000
1.1% N + 110000+1%N=530000
2.1% N=420000
21/1000 N= 420000
N=20,000,000
M=20,000,000+10,000,000=30,000,000
So, the value of Investor III deposit at bank A and
bank B are 30 millions and 20 millions respectively.

Problem 2

Let Total Revenue described by a linear function: Y

=a X
Total Cost : Y = b X + c
Given : if quantity of product (X) is 100 units then
Loss=2 millions. If quantity of product (X) is 200
units then Profit = 2 millions. If quantity of product
(X) is 250 units then Total Cost = Rp 18.5 millions.
a. Find the break even Point
b.Draw the graph

Ans 50000, 90000 , 6milions, BP=150

Answer:
Step I (Find the value of a,b, and c)
Profit = Total revenue –total cost = a X –( bX + c) =
aX –bX –c
Then,

(1) ...100 a -100 b – c = -2,000,000 x2

(2) ...200 a -200b –c = 2,000,000 x1
 -
-c = -4,000,000 -2,000,000
-c = -6,000,000
c = 6,000,000

(3) For x=250 then Total Cost = Rp 18,500,000

250 b + c = 18,500,000
250 b +6,000,000=18,500,000
250 b = 18,500,000 – 6,000,000
250 b = 12,500,000
b=50,000

Find the value of a

(1) ...100 a -100 x 50000 –6,000,000 = -2,000,000
100 a = -2,000,000 +
5,000,000+6,000,000=9,000,000
a=90,000

Find BEP
Total Revenue(TR) =Total Cost(TC)
900000 X = 50000 X +6,000,000
(90000-50000) X -6,000,000
40000 X=6,000,000
X=150

Problem 3 ,
A man invested his money Rp 10,000,000 at a bank
at 0.7% compounded monthly. Five months later
the bank decrease the interest rate to 0.6% per
month. Eight months after the bank pay interest
0.6% per month, the man withdraw his investment
Rp 5,000,000. Find total amount of his investment
for 2 years?

Answer
P=10,000,000.
P1=5,000,000
T1=5, i1=0.7%, t2=8, i2=0.6%, t3=11,
i2=0.6%
Then,
P24= (10,000,000(1+0.007)5(1+0.006)8-
5,000,000)( (1+0.006)11= 6.261.282

Problem 4
Suppose we invest at a bank at an interest rate
compounded monthly. For 3 months the total
amount is Rp 919,032.61 and for 9 months
the total amount is Rp 958,313.80. Find the
total amount of the investment for a year.

900000, 0.7%
Answer
Step 1. Find the value of P and i

P (1+i)9 =958,313.80
P (1+i)3 =919,032.61
___________________ :
(1+i)9-3 =958,313.80/919,032.61
(1+i) 6 = 958,313.80/919,032.61
(1+i) = 1,0427419
6
1+i= 1.007 then i=0.007=0.7%

Find P
P (1+0.007)9 =958,313.80
P=958,313.80/ (1+0.007)9
P=900,000

Find P12
P12 = 900,000 (1+0.007)12 = 978579,59