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# AKUNTANSI MANAJEMEN LANJUTAN

DISUSUN OLEH
BUNGA PRABANDINI

## PROGRAM PENDIDIKAN PROFESI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS BRAWIJAYA
MALANG
Question 11–18
The income statement for Fellows, Inc., is as follows: Sales \$650,000 Less: Variable expenses
240,000 Contribution margin \$ 410,000 Less: Fixed expenses 295,200 Operating income
\$ 114,800 Fellows produces and sells a single product. The income statement is based on sales
of 100,000 units. Required

## 1. Compute the break-even point in units and in revenues.

2. Suppose that the selling price increases by 10 percent. Will the break-even point increase or
decrease? Recompute it.
3. Ignoring the price increase in Requirement 2, suppose that the variable cost per unit increases
by \$0.35. Will the break-even point increase or decrease? Recompute it.
4. Can you predict whether the break-even point increases or decreases if both the selling price
and the unit variable cost increase? Recompute the break-even point incorporating both of the
changes in Requirements 2 and 3.
5. Assume that total fixed costs increase by \$50,000. (Assume no other changes from the original
data.) Will the break-even point increase or decrease? Recompute it.

1. *Contribution margin/unit = \$410,000/100,000
= \$4.10

= 0.6308

= 72,000 units

## *Break-even revenue = 72,000 × \$6.50

= \$468,000
or

= \$295,200/0.6308
= \$467,977*
2. The break-even point decreases:

X = \$295,200 / (P – V)
X = \$295,200/(\$7.15 – \$2.40)
X = \$295,200/\$4.75
X = 62,147 units

## 3. The break-even point increases:

X = \$295,200/(\$6.50 – \$2.75)
X = \$295,200/\$3.75
X = 78,720 units
Revenue = 78,720 × \$6.50 = \$511,680

4. Prediksi kenaikan atau penurunan titik impas dapat dibuat tanpa perhitungan untuk
perubahan harga atau untuk perubahan biaya variabel. Jika keduanya berubah, maka
margin kontribusi unit harus diketahui sebelum dan sesudah untuk memprediksi efeknya
pada titik impas. Cukup memberikan arah perubahan untuk masing-masing komponen.
Sebagai contoh kontribusi unit berubah dari \$ 4,10 menjadi \$ 4,40, sehingga titik impas
dalam unit akan berkurang. Break-even units = \$295,200/(\$7.15 – \$2.75) = 67,091

titik impas dalam pendapatan. Kita mungkin berharap itu juga akan berkurang. Namun, itu
tidak terjadi dalam contoh khusus ini. Di sini, rasio margin kontribusi menurun dari sekitar
63 persen menjadi hanya di atas 61,5 persen. Akibatnya, titik impas dalam pendapatan telah
naik.
Break-even revenue = 67,091 × \$7.15 = \$479,701

5. The break-even point will increase because more units will need to be sold to cover the
Break-even units = \$345,200/\$4.10 = 84,195 units
Revenue = \$547,268
Question 12–19
Assuming that Heath would be equally happy with the Silverado or the Dodge Ram, should he
manufacturing part Z911, producing 40,000 units annually. The part is used in the production
of several products made by Sherwood. The cost per unit for Z911 is as follows:
Direct materials \$ 9.00
Direct labor 3.00
Total \$18.50
Of the total fixed overhead assigned to Z911, \$88,000 is direct fixed overhead (the lease of
production machinery and salary of a production line supervisor—neither of which will be
needed if the line is dropped). The remaining fixed overhead is common fixed overhead. An
outside supplier has offered to sell the part to Sherwood for \$16. There is no alternative use for
the facilities currently used to produce the part.

Required
1. Should Sherwood Company make or buy part Z911?
2. What is the most Sherwood would be willing to pay an outside supplier?
3. If Sherwood bought the part, by how much would income increase or decrease?

Direct materials \$360,000 —
Direct labor 120,000 —
Purchase cost — \$640,000 (\$16 × 40,000)
Total relevant costs \$668,000 \$640,000
Sherwood should purchase the part.

## 2. Maximum price = \$668,000/40,000 = \$16.70 per unit

3. Income would increase by \$28,000 (\$668,000 – \$640,000).

Question 12–22

Powell Dentistry Services operates in a large metropolitan area. Currently, Powell has its own
dental laboratory to produce porcelain and gold crowns. The unit costs to produce the crowns
are as follows

Porcelain Gold
Direct materials \$ 80 \$165
Direct labor 27 27
Total \$ 137 \$222

## Salary (supervisor) \$26,000

Depreciation 5,000
Rent (lab facility) 32,000

Overhead is applied on the basis of direct labor hours. These rates were computed using 5,500
direct labor hours. A local dental laboratory has offered to supply Powell all the crowns it needs.
Its price is \$130 for porcelain crowns and \$200 for gold crowns; however, the offer is conditional
on supplying both types of crowns—it will not supply just one type for the price indicated. If the
offer is accepted, the equipment used by Powell’s laboratory would be scrapped (it is old and has
no market value), and the lab facility would be closed. Powell uses 3,000 porcelain crowns and
800 gold crowns per year.
Required
1. Should Powell continue to make its own crowns, or should they be purchased from the external
supplier? What is the dollar effect of purchasing?
2. What qualitative factors should Powell consider in making this decision?
3. Suppose that the lab facility is owned rather than rented and that the \$32,000 is depreciation
rather than rent. What effect does this have on the analysis in Requirement 1?
4. Refer to the original data. Assume that the volume of crowns used is 4,000 porcelain and 600
gold. Should Powell make or buy the crowns? Explain the outcom

## 1. Cost Item Make Buy

Direct materialsa \$372,000 —
Direct laborb 102,600 —
Purchase coste — \$550,000
Total \$563,000 \$550,000

a
(\$80 × 3,000) + (\$165 × 800)
b
\$27 × 3,800
c
\$8 × 3,800
d
\$26,000 + \$32,000

e
(\$130 × 3,000) + (\$200 × 800)

Net savings by purchasing: \$13,000. Powell should purchase the crowns ra-ther than
make them.

2. Qualitative factors that Powell should consider include quality of crowns, re-liability and
promptness of producer, and reduction of workforce.
3. It reduces the cost of making the crowns to 531,000, which is less than the cost of buying.
(563,000 – 32,000)

## 4. Cost Item Make Buy

Direct materials \$419,000 —
Direct labor 124,200 —
Purchase cost — \$640,000
Total \$638,000 \$640,000

Powell should produce its own crowns if demand increases to this level be-cause the

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