Total per Year

Revenue
Expense
Cleaning Supplies
Linen Service
Electricity ($6.360 - $ 1.160)
Miscelaneous Expense (half)
Total Variable Expense
Contribution Margin
Fixed Cost
Salaries
Manager
Manager's Wife
Desk Clerk
Maids (four)
Total Salaries
Payroll Taxes and Fringe Benefits
Depreciation
Property Tax
Insurance
Repair and Maintanance
Telephones
Interest on Mortgage(5%interest rate)
Miscelaneous Expense (half)
Total Fixed Expense
Profit berfore Federal Income Taxes
Federal Income Taxes (48%)
NET INCOME

Per Room Cost

160,800.00
20.94

1,920.00
4,640.00
5,200.00
3,657.00
15,417.00
145,383.00

15,000.00
2,400.00
2,880.00
7,200.00
27,480.00
5,496.00
30,000.00
4,000.00
3,000.00
17,204.00
1,160.00
21,716.00
3,657.00

Break Even Point = Fixed Expense / Contribution Margin Per Unit

= $ 113.713 / $ 17.72
= $ 6.417.22

113,713.00
31,670.00
15,201.60
16,468.40

0.25
0.60
0.68
0.48
2.01
18.93

Per Room Cost

Rata-rata pemakaian musim ski

=
=
=

Varible cost
Cleaning supplies
Linen service
Miscellaneous expense (50%)

variable cost per room night

=
=

Contribution margin per room night

Revenues per room night ($ 160,800 : 7,680)
Variable cost
Contribution margin per room night

jml kamar x jml hari x rata-rata pem

80 kamar x 120 hari x 80%
7,680

$
$
$
$

1,920.00
13,920.00
3,657.00
19,497.00

$
$

19,497.00
2.54

$
$
$

20.94
2.54
18.40

Fixed cost

Total expense
Variable cost

Breakeven

=
=

$
$

Breakeven per day

=
=
=
=

118,913.00
6,463
6,463
54
54
67.50%

r x jml hari x rata-rata pemakaian

r x 120 hari x 80%
kamar

$
$
$

7,680

138,410.00
19,497.00
118,913.00
:

18.40

120

80

kamar

Weekend days

=
=

120
34

Perubahan sewa

=
=

80
8

Contribution margin yang

menghilang

=
Contribution margin
meningkat

x
(2 : 7)
malam
kamar

72

34

34

5,005
72

12,240.00

Net change

=
=

$
$

12,240.00 $
5,005
7,235.20 laba sebelum pajak

Revised profit before tax

=
=

$
$

7,235.20 +
29,625.20

$ 22,390.00

$ 18.40

elum pajak

5.00

Contribution Margin pada off season

Tingkat sewa 40%

Total hari (April s.d November)

=
=
=

Single

=
=
=

Double

=
=
=

Revenues
Revenues per room
Variable cost per room
Contribution margin per room

=
=
=
=

40%
12

x
30
kamar

245

hari

kamar

12 kamar

(2/10)
x
245
hari
588
x $
10.00
5,880.00

12 kamar

(8/10)
x
245
hari
2352
x $
15.00
35,280.00

$
$
$
$

41,160.00
14.00
2.54
11.46

Fixed Cost
Manager's Salaries
Manager's Wife
Desk Clerk
Maids (4)
Payroll Taxes and Fringe Benefits
Depreciation (15 year life)
Property Taxes
Insurance
Repairs and Maintenance
Telephone
Electricity
Interest on Mortgage (5% interest rate)
Miscellaneous Expenses (50% Fixed Cost)
Advertising
Pool

Depreciation
Lifeguard
Insurance and Tax
Heating Cost
Maintenance Cost

Total Annual Cost

Keterangan
Manager's Wife
Initial Salary
Offseason salary

2,400
$

Working days on Offseason

Salary for Year
Maids
Initial Salary
Offseason salary
Working days on Offseason
Salary for Year
Payroll Taxes & Fringe Benefit
Salary
Manager
Manager's Wife

20.00
175 $
$

3,500.00
5,900.00

7,200
$

15.00
245 $
3,675.00
$ 10,875.00

Incremental
Total
$ 15,000.00 $
$ 15,000.00
$ 2,400.00 $
3,500.00 $ 5,900.00

Maid
Desk Clerk
Total

7,200.00 $

3,675.00 $ 10,875.00

$ 2,880.00 $
$ 27,480.00 $

$ 2,880.00
7,175.00 $ 34,655.00

Payroll Taxes & Fringe Benefit (20%)

Telephone
Basic Charge ($50)
Variable Cost ($3)
Total for Year

$
High Season OffSeason
$
600.00
$
$

960.00 $
1,560.00

Electricity
Utilities expense
Telephone expense
Electricity expense high season
Electricity expense/month
Electricity per room
Offseason electricity
Electricity for Year

$
$

1 Year
$
600.00

720.00 $
$

6,360.00

$
$

1,560.00
4,800.00

$
$

3,675.00
8,475.00

1,200.00
15.00

6,931.00

1,680.00
2,280.00

Do Nothing
$
$
$
$
$
$
$
$
$
$
$
$
$
$

15,000.00
2,400.00
2,880.00
7,200.00
5,496.00
30,000.00
4,000.00
3,000.00
17,204.00
1,560.00
4,800.00
21,716.00
3,657.00
-

No Advertising
$
$
$
$
$
$
$
$
$
$
$
$
$
$

118,913.00 $

15,000.00
5,900.00
2,880.00
10,875.00
6,931.00
30,000.00
4,000.00
3,500.00
19,204.00
2,280.00
8,475.00
21,716.00
3,657.00
-

134,418.00

Advertising
$
$
$
$
$
$
$
$
$
$
$
$
$
$

15,000.00
5,900.00
2,880.00
10,875.00
6,931.00
30,000.00
4,000.00
3,500.00
19,204.00
2,280.00
8,475.00
21,716.00
3,657.00
4,000.00

138,418.00

Covered Pool
$
$
$

$
$
$
$
$

###
5,900.00
###
10,875.00
6,931.00
###
###
3,500.00
17,204.00
2,280.00
8,475.00
###
3,657.00
###

$
$
$
$
$

8,000.00
4,800.00
1,200.00
1,000.00
1,800.00

153,218.00

Uncovered Pool
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

15,000.00
5,900.00
2,880.00
10,875.00
6,931.00
30,000.00
4,000.00
3,500.00
17,204.00
2,280.00
8,475.00
21,716.00
3,657.00
4,000.00

No. Advertising,
No. Advertising,
Uncovered Pool
Covered Pool
$
15,000.00
###
$
5,900.00 $
5,900.00
$
2,880.00
###
$
10,875.00 $
10,875.00
$
6,931.00 $
6,931.00
$
30,000.00
###
$
4,000.00
###
$
3,500.00 $
3,500.00
$
17,204.00
###
$
2,280.00 $
2,280.00
$
8,475.00 $
8,475.00
$
21,716.00
###
$
3,657.00 $
3,657.00
$
###

5,000.00 $
1,200.00 $
1,200.00 $
$
1,800.00 $
145,618.00

5,000.00
1,200.00
1,200.00
1,800.00

$
$
$
$
$

8,000.00
4,800.00
1,200.00
1,000.00
1,800.00

141,618.00 $

149,218.00

Advertising expense
Repair and maintenance
Insurance
Manager's wife salary
Maid's salary
Payroll taxes and fringe benefits
Telephone - variable charge
Cost of pool (to be depreciated)
Cost of bubble and heating units
Lifeguard's salary
Insurance and taxes
Heating cost
Maintenance

Incremental annual
cost (not related to
room/days occupied)
$
4,000.00
$
2,000.00
$
500.00
$
3,500.00
$
3,675.00
$
1,435.00
$
720.00
$
25,000.00
$
15,000.00
$
400.00
$
1,200.00
$
1,000.00
$
1,800.00

8 months
per year
per year
8 months
8 months
8 months
8 months
5 years
5 years
per month
per year
per year
per year

Alternative 2: open
west wing during off
season and swimming
pool covered (12
months)
$
4,000.00
$
2,000.00
$
500.00
$
3,500.00
$
3,675.00
$
1,435.00
$
720.00
$
5,000.00
$
3,000.00
$
4,800.00
$
1,200.00
$
1,000.00
$
1,800.00
$
32,630.00

Alternative 3: open
west wing during off
season and swimming
pool uncovered (3
months)
$
4,000.00
$
2,000.00
$
500.00
$
3,500.00
$
3,675.00
$
1,435.00
$
720.00
$
5,000.00
$
1,200.00
$
1,200.00
$
1,800.00
$
25,030.00

Alternative 4: open
swimming pool
covered (12 months)

$
$
$
$
$
$
$

5,000.00
3,000.00
4,800.00
1,200.00
1,000.00
1,800.00
16,800.00

Alternative 5: open
swimming pool
uncovered (3 months)

$
$
$
$
$

5,000.00
1,200.00
1,200.00
1,800.00
9,200.00