19-51

A
sales
variabel cost
cm
fixed cost
ebit
selisih
decision
B

sell 25000 to div A

div a
outside
6,500,000
1,875,000
4,875,000
3,900,000
1,500,000
2,925,000
2,600,000
375,000
1,950,000
580,000
2,020,000

outside only

DESIRED CM
VARIABEL COST
DESIRED SALES
QTY
MIN. TRANSFER PRICE

no transfer
650,000
1,500,000
2,150,000
25,000
86

000 to div A
sell 12500 to div A
total
div a
outside
total
6,750,000
937,500
6,500,000
7,437,500
4,425,000
750,000
3,900,000
4,650,000
2,325,000
187,500
2,600,000
2,787,500
580,000
###
1,745,000
2,207,500
(275,000)
187,500
transfer
transfer

19-53

SALES
VARIABLE COST
CM

MINING
METALS
36,000,000
60,000,000
20,800,000
50,400,000
15,200,000
9,600,000

VARIABEL COST PE MINING

TRANSFER COST
DIRECT MATERIAL
DIRECT LABOR
VARIABEL MANUF
TOTAL

METALS
12
16
24
52

90
6
20
10
126