MOLINE VS PEORIA

A.
Perhitungan Fixed Cost
PEORIA
Jumlah produksi normal 400 unit x 240 hari = 96,000 unit
Kos produksi tetap perunit 30 $ per unit x 96000 unit = 2,880,000 ($)
Kos pemasaran dan distribusi tetap 19 $ perunit x 96000 unit = 1,824,000 ($)
Total kos tetap 4,704,000

Kos variable per unit:

Kos produksi variable 72 $ per unit
Kos pemasaran dan distribusi variable 14 $ per unit
Total kos variable per unit 86 $ per unit

Marjin kontribusi per unit

Harga jual per unit 150 $ per unit
Total kos variable per unit 86 $ per unit
Marjin kontribusi per unit 64 $ per unit

Jumlah unit untuk mencapai BEP

Total Fixed cost 4,704,000
dibagi marjin kontribusi per unit 64
Jumlah unit untuk mencapai BEP 73,500

MOLINE
Jumlah produksi normal 320 unit x 240 hari = 76,800 unit
Kos produksi tetap perunit 15 $ per unit x 76800 unit = 1,152,000 ($)
Kos pemasaran dan distribusi tetap 15 $ per unit x 76800 unit = 1,113,600 ($)
Total kos tetap 2,265,600

Kos variable per unit:

Kos produksi variable 88 $ per unit
Kos pemasaran dan distribusi variable 14 $ per unit
Total kos variable per unit 102 $ per unit

Marjin kontribusi per unit

Harga jual per unit 150 $ per unit
Total kos variable per unit 102 $ per unit
Marjin kontribusi per unit 48 $ per unit

Jumlah unit untuk mencapai BEP

Total fixed costs 2,265,600
dibagi marjin kontribusi per unit 48 ($) per unit
Jumlah unit untuk mencapai BEP 47,200 unit

B.

Peoria memproduksi 96000 unit

Jumlah hari yang dibutuhkan 96,000 unit : 400 unit perhari = 240 hari
Jadi tidak ada tambahan kerja lembur

Perhitungan laba:
Penjualan 150 $per unit x 96000 unit = 14,400,000 ($)
Total kos variable 86 $ perunit x 96000 unit = 8,256,000 ($)
Marjin kontribusi 6,144,000 ($)
Kos tetap 4,704,000 ($)
Laba operasi 1,440,000 ($)

Moline memproduksi 96000 unit

Jumlah hari yang dibutuhkan 96,000 unit : 320 unit perhari = 300 hari
Dikurangi jumlah hari produksi normal 240 hari
Jumlah tambahan hari yang diperlukan 60 hari
60 tambahan hari yang diperlukan ekuivalen dengan 60 hari x 320 unit perhari = 19,200 unit

Perhitungan laba
Penjualan 150 $perunit x 96000 unit = 14,400,000 ($)
Kos variable 102 $ per unit x 96000 unit = 9,792,000 ($)
Tambahan kos produksi ($3 per unit) 8 $per unit x 19200 unit = 153,600 ($)
Marjin kontribusi 4,454,400 ($)
Kos tetap 2,265,600 ($)
Laba operasi 2,188,800 ($)

Total laba operasi:

Peoria 1,440,000 ($)
Moline 2,188,800 ($)
Total laba operasi: 3,628,800

C
Di PEORIA di produksi pada level kapasitas maksimal baru sisanya di MOLINE

Kapasitas maksimal pada PEORIA 300 hari x 400 unit per hari = 120,000 unit
Kapasitas normal 240 hari x 400 unit per hari = 96,000 unit
Kelebihan unit 24,000 unit

Perhitungan laba
Penjualan 150 $ perunit x 120000 unit = 18,000,000 ($)
Kos variable 86 $ perunit x 120000 unit = 10,320,000 ($)
Tambahan kos variable 3 $ per unit x 24000 unit = 72,000 ($)
Marjin kontribusi 7,608,000 ($)
Kos tetap 4,704,000 ($)
Laba operasi 2,904,000

Sisanya (192000 unit - 120000 unit) = 72.000 unit diproduksi di MOLINE

Jumlah hari yang dibutuhkan untuk memproduksi = 72,000 unit : 320 unit = 225 hari
Tidak dibutuhkan tambahan hari

Perhitungan laba 72,000 unit x 150 $ perunit = 10,800,000 ($)

Total kos variable 72,000 unit x 102 $ perunit = 7,344,000 ($)
Marjin kontribusi 3,456,000 ($)
Kos tetap 2,265,600 ($)
Laba operasi 1,190,400 ($)
Total laba operasi
Peoria 2,904,000
Moline 1,190,400
Total laba operasi 4,094,400
Jawaban Latihan FA Setelah MID #1

1 C (variable, kos periode)

2 B
Bahan baku digunakan dalam proses produksi:
Bahan baku langsung (1 Januari 2005) 40,000
ditambah pembelian bahan baku 75,000
dikurangi bahan baku akhir (31 Desember 2005) 43,000
Bahan baku yang digunakan dalam proses produksi 72,000

Cost of Goods Manufactured (COGM)

Barang dalam proses awal 87,000
ditambah kos produksi:
Bahan baku digunakan dalam proses produksi 72,000
Kos tenaga kerja langsung 48,500
Kos overhead pabrik 72,500
Total kos produksi 193,000
Dikurangi barang dalam proses 69,000
COGM 211,000

Cost of Goods Sold

Sediaan awal barang jadi 128,000
COGM 211,000
dikurangi sediaan akhir barang jadi 105,000
Cost of Goods Sold 234,000

3 B
Tenaga kerja langsung + overhead variable + overhead tetap
Rp20.000 + Rp 15.000 + Rp 6.000 = Rp 41.000

4 D
Kos bahan baku + kos tenaga kerja langsung
Rp 32.000 + Rp20.000 = Rp52.000

5 A
Kos bahan baku + kos tenaga kerja langsung + kos overhead variable + biaya penjualan variable
Rp 32.000 + Rp20.000 + Rp 15.000 + Rp 3.000 = Rp 70.000

6 C
Kos overhead tetap + Kos overhead variable + kos tenaga kerja langsung
Rp2.000.000 + Rp1.000.000 + Rp1.500.000 = Rp4.500.000

7 A
Cost of goods manufactured

sediaan awal barang dalam proses 45,000,000

ditambah total kos produksi
bahan baku yang digunakan 308,000,000
tenaga kerja langsung 475,000,000
 overhead 250,000,000
Total kos produksi 1,033,000,000
dikurangi sediaan akhir barang dalam proses 67,000,000
Cost of goods manufactured 1,011,000,000

8 B
Penjualan 1,500,000,000
dikurangi: gross margin 600,000,000
Cost of goods sold 900,000,000

Cost of goods manufactured (COGM) = cost of goods sold + sediaan akhir barang jadi - sediaan awal barang jadi
COGM = Rp900.000.000 + Rp100.000.000 - Rp125.000.000 = Rp875.000.000

9 A
Kos produksi variable per unit = Rp200 + Rp100 + Rp80 = Rp380.

10 C
Total kos produksi perunit = Rp200 + Rp100 + Rp80 + (Rp200.000/2000 unit) = Rp480

11 A
Kos tenaga kerja langsung per jam mesin = (Rp200.000 - Rp120.000)/(14.000 - 6.000) = Rp10
Fixed cost = Rp120.000 - 6000(Rp10)
Fixed cost = Rp60.000

Fungsi kos tenaga kerja langsung = Fixed cost + variable cost = Rp60.000 + Rp10 (10.000) = Rp160.000

12 Kos produksi per jam mesin =( Rp12.080.000 - Rp9.580.000)/(15.500 - 11.500) = Rp625/jam mesin
Fixed cost = Rp12.080.000 - Rp625 (14.000) = Rp2.392.500
Total kos untuk 14.000 jam = Rp2.392.500 + Rp625 (14.000) = Rp11.142.500

1 E
2 A
3 E
4 E
5 C
6 E
Total perunit
Penjualan 400,000,000 4,000
Kos variable 100,000,000 1,000
Marjin kontribusi 300,000,000 3,000

7 B
Variabel cost ratio = 1- contribution margin ratio = 1-0.35 = 0.65
Variable cost = 0.65 x Rp100.000.000 = Rp65.000.000
Variable cost per unit = Rp65.000.000/1000 = Rp65.000

8 E
Jumlah unit untuk mencapai target laba = (Fixed cost + target laba operasi)/ (price per unit- variable cost per unit)
Jumlah unit untuk mencapai target laba = (Rp100 jt + Rp100 jt)/(Rp75.000 - Rp50.000) = Rp10.000 unit
enjualan variable
g jadi - sediaan awal barang jadi

6.000) = Rp10

0 (10.000) = Rp160.000

Rp625/jam mesin

e per unit- variable cost per unit)

0.000) = Rp10.000 unit
CVP Analysis

The Melbourne Engine Co. produces the same power generators in two Victoria plants,
a new plant in Brunswick and an older plant in Clayton. The following data are available
for the two plants:
Brunswick Moline
Selling price 150 150
Variable manufacturing cost per unit 72 88
Fixed manufacturing cost per unit 30 15
Variable marketing and distribution cost per unit 14 14
Fixed marketing and distribution cost per unit 19 14.50
Total cost per unit 135 117
Operating income per unit 15 33
Production rate per day 400 unit 320 unit
Normal annual capacity usage 240 days 240 days
Maximum annual capacity 300 days 300 days

All fixed cost per unit are calculated based on a normal capacity usage consisting of 240 working days.
When the number of working days exceed 240, overtime charges raise the variable manufacturing costs
of additional unit by $3 per unit in Brunswick and $8 per unit in Clayton.
Melbourne Engine Co is expected to produce and sell 192,000 power generators during the coming
year. Wanting to take advantage of the higher operating income per unit at Clayton, the company
production manager has decided to manufacture 96,000 unit at each plant, resulting in a plan which Clayton
operates at capacity (320 units per day x 300 days) and Brunswick operates at its normal volume
(400 units per day x 240 days).

1. Calculate the breakeven pont in unit for the Brunswick and for the Clayton plant
2. Calculate the operating income that would result from production manager's plan to produce 96,000
unit at each plant.
3. Determined how the production of 192,000 units should be allocated between the Brunswick and Clayton
plant to maximize operating income for Melbourne Engines Co. Show your calculation.
4. What is your conclusion about the two plants?