Laporan Laba-Rugi

Untuk tahun yang berakhir pada 31 Desember 1985 a.

Penjualan $ 34.80
Harga Pokok Penjualan $ 18.30
Bahan Baku $ 3.90
Tenaga Kerja $ 10.40
Biaya Overhead Variabel $ 1.40
Biaya Overhead Tetap $ 2.60
Laba Kotor $ 16.50
Biaya Promosi dan Penjualan $ 2.30 b.
Biaya Angkut $ 3.10
Biaya Penelitian dan Pengembangan $ 0.90
Biaya Administrasi Umum $ 0.90
Laba Sebelum Pajak $ 9.30
Pajak (Asumsi 40%) $ 3.72
Laba Setelah Pajak $ 5.58

Neraca
Piutang Usaha $ 4.30
Persediaan $ 4.60
Peralatan $ 15.00
Totak Aktiva $ 23.90
 Questions 1
Laba Setelah Pajak
ROI untuk 1985 = x 100%
Total Aktiva

$ 5.58
= x 100%
$ 23.90

= 23.35%

Penjualan Laba Setelah Pajak

DuPont Formula = x
Total Aset Penjualan

$ 34.80 $ 5.58
= x
$ 23.90 $ 34.80

= 23.35%
 Laporan Laba-Rugi
Untuk tahun yang berakhir pada 31 Desember 1985
Penjualan $ 34.80
Harga Pokok Penjualan $ 5.30
Bahan Baku $ 3.90
Buruh Pabrik $ -
Biaya Overhead Variabel $ 1.40
Biaya Overhead Tetap $ -
Laba Kotor $ 29.50
Biaya Promosi dan Penjualan $ 2.30
Biaya Angkut $ 3.10
Biaya Penelitian dan Pengembangan $ 0.90
Biaya Administrasi Umum $ 0.90
Laba Sebelum Pajak $ 22.30
Pajak (Asumsi 40%) $ 8.92
Laba Setelah Pajak $ 13.38

Neraca
Piutang Usaha $ 4.30
Persediaan $ 4.60
Net Property and Equipment $ -
Totak Aktiva $ 8.90
 Return on Laba Setelah Pajak
= x 100%
Investment (ROI) Total Aset

$ 13.38
= x 100%
$ 8.90

= 150.34%
 Laporan Laba-Rugi a.
Untuk tahun yang berakhir pada 31 Desember 1985
Penjualan $ 34.80
Biaya Variabel $ 15.70
Raw Material $ 3.90
Factory Labor $ 10.40
Biaya Overhead Variabel $ 1.40
Margin Kontribusi $ 19.10
Biaya Overhead Tetap $ 2.60
Laba Kotor $ 16.50
Biaya Tetap $ 7.20
Laba Bersih $ 9.30

b.
Contribution Margin Margin Kontribusi
= x 100%
Ratio Penjualan

$ 19.10
= x 100%
$ 34.80

= 54.89%

Biaya Tetap
Break Even Point =
Margin Kontribusi Rasio

$ 7.20
=
0.5489

= $ 13.12

Kontribusi Margin
Operating Laverage = x 100%
Laba Bersih

$ 19.10
= x 100%
$ 9.30

= 2.054
a. AirSeal Income Statement

Per Feet Per Shipment

720.6 210 (29%)
Sales $ 34,800 $ 48.29 $ 10,141.55
Cost of Goods Sold $ 18,300 $ 25.40 $ 5,333.06
Raw Material $ 3,900 $ 5.41 $ 1,136.55
Factory labor $ 10,400 $ 14.43 $ 3,030.81
Variable OH $ 1,400 $ 1.94 $ 407.99
Fixed OH $ 2,600 $ 3.61 $ 757.70
Gross Margin $ 16,500 $ 22.90 $ 4,808.49
Selling & Marketing $ 2,300 $ 3.19 $ 670.27
Freight $ 3,100 $ 4.30 $ 555.00
Research & Development $ 900 $ 1.25 $ 262.28
General & Administration $ 900 $ 1.25 $ 262.28
Profit Before Taxes $ 9,300 $ 12.91 $ 3,058.66

AirWrap Income Statement

Per Feet Per Shipment

720.6 210 (29%)
Sales $ 7,306 $ 10.14 $ 7,306.00
Cost of Goods Sold $ 18,300 $ 22.97 $ 4,823.98
Raw Material $ 2,803 $ 3.89 $ 816.90
Factory labor $ 10,400 $ 14.43 $ 3,030.81
Variable OH $ 1,400 $ 1.94 $ 407.99
Fixed OH $ 1,950 $ 2.71 $ 568.28
Gross Margin $ (10,994) $ (12.83) $ (2,694.83)
Selling & Marketing $ 1,725 $ 2.39 $ 502.71
Freight $ 2,325 $ 3.23 $ 677.56
Research & Development $ 675 $ 0.94 $ 196.71
General & Administration $ 675 $ 0.94 $ 196.71
Profit Before Taxes $ 9,300 $ (20.33) $ (4,268.52)
 Noritake
AirSeal AirWrap
Raw Material $ 1,136.55 $ 817
Factory labor $ 3,030.81 $ 3,031
Variable OH $ 407.99 $ 408
Fixed OH $ 757.70 $ 568
Cost of Goods Sold $ 5,333.06 $ 4,824
Selling & Marketing $ 670.27 $ 503
Freight $ 555.00 $ 678
Research & Development $ 1.25 $ 197
General & Administration $ 1.25 $ 197

LCC $ 4,105.28 $ 862,109

a. AirSeal Income Statement

Per Feet Per Shipment

720.6 70 (10%)
Sales $ 34,800 $ 48.29 $ 3,380.52
Cost of Goods Sold $ 18,300 $ 25.40 $ 1,777.69
Raw Material $ 3,900 $ 5.41 $ 378.85
Factory labor $ 10,400 $ 14.43 $ 1,010.27
Variable OH $ 1,400 $ 1.94 $ 136.00
Fixed OH $ 2,600 $ 3.61 $ 252.57
Gross Margin $ 16,500 $ 22.90 $ 1,602.83
Selling & Marketing $ 2,300 $ 3.19 $ 223.42
Freight $ 3,100 $ 4.30 $ 301.14
Research & Development $ 900 $ 1.25 $ 87.43
General & Administration $ 900 $ 1.25 $ 87.43
Profit Before Taxes $ 9,300 $ 12.91 $ 2,710.24

AirWrap Income Statement

Per Feet Per Shipment

720.6 70 (10%)
Sales $ 2,774 $ 3.85 $ 2,774.00
Cost of Goods Sold $ 18,300 $ 22.97 $ 4,823.98
Raw Material $ 2,803 $ 3.89 $ 272.30
Factory labor $ 10,400 $ 14.43 $ 1,010.27
Variable OH $ 1,400 $ 1.94 $ 136.00
Fixed OH $ 1,950 $ 2.71 $ 189.43
Gross Margin $ (15,526) $ (19.12) $ (4,015.57)
Selling & Marketing $ 1,725 $ 2.39 $ 167.57
Freight $ 2,325 $ 3.23 $ 225.85
Research & Development $ 675 $ 0.94 $ 65.57
General & Administration $ 675 $ 0.94 $ 65.57
Profit Before Taxes $ 9,300 $ (26.62) $ (5,589.26)
 Noritake
AirSeal AirWrap
Raw Material $ 378.85 $ 272
Factory labor $ 1,010.27 $ 1,010
Variable OH $ 136.00 $ 136
Fixed OH $ 252.57 $ 189
Cost of Goods Sold $ 1,777.69 $ 1,608
Selling & Marketing $ 223.42 $ 168
Freight $ 301.14 $ 226
Research & Development $ 1.25 $ 66
General & Administration $ 1.25 $ 66

LCC $ 1,250.62 $ 262,631

a. AirSeal Income Statement

Per Feet Per Shipment

720.6 70 (10%)
Sales $ 34,800 $ 48.29 $ 3,381
Cost of Goods Sold $ 18,300 $ 25.40 $ 1,778
Raw Material $ 3,900 $ 5.41 $ 379
Factory labor $ 10,400 $ 14.43 $ 1,010
Variable OH $ 1,400 $ 1.94 $ 136
Fixed OH $ 2,600 $ 3.61 $ 253
Gross Margin $ 16,500 $ 22.90 $ 1,603
Selling & Marketing $ 2,300 $ 3.19 $ 223
Freight $ 3,100 $ 4.30 $ 301
Research & Development $ 900 $ 1.25 $ 87
General & Administration $ 900 $ 1.25 $ 87
Profit Before Taxes $ 9,300 $ 12.91 $ 2,710

AirWrap Income Statement

Per Feet Per Shipment

720.6 70 (10%)
Sales $ 2,774 $ 3.85 $ 2,774
Cost of Goods Sold $ 18,300 $ 22.97 $ 4,824
Raw Material $ 2,803 $ 3.89 $ 272
Factory labor $ 10,400 $ 14.43 $ 1,010
Variable OH $ 1,400 $ 1.94 $ 136
Fixed OH $ 1,950 $ 2.71 $ 189
Gross Margin $ (15,526) $ (19.12) $ (4,016)
Selling & Marketing $ 1,725 $ 2.39 $ 168
Freight $ 2,325 $ 3.23 $ 226
Research & Development $ 675 $ 0.94 $ 66
General & Administration $ 675 $ 0.94 $ 66
Profit Before Taxes $ 9,300 $ (26.62) $ (5,589)
 FAP
AirSeal AirWrap
Raw Material $ 378.85 $ 272
Factory labor $ 1,010.27 $ 1,010
Variable OH $ 136.00 $ 136
Fixed OH $ 252.57 $ 189
Cost of Goods Sold $ 1,777.69 $ 1,608
Selling & Marketing $ 223.42 $ 168
Freight $ 301.14 $ 226
Research & Development $ 1.25 $ 66
General & Administration $ 1.25 $ 66

LCC $ 1,250.62 $ 262,631

a. AirSeal Income Statement

Per Feet Per Shipment

720.6 105 (15%)
Sales $ 34,800 $ 48.29 $ 5,071
Cost of Goods Sold $ 18,300 $ 25.40 $ 2,667
Raw Material $ 3,900 $ 5.41 $ 568
Factory labor $ 10,400 $ 14.43 $ 1,515
Variable OH $ 1,400 $ 1.94 $ 204
Fixed OH $ 2,600 $ 3.61 $ 379
Gross Margin $ 16,500 $ 22.90 $ 2,404
Selling & Marketing $ 2,300 $ 3.19 $ 335
Freight $ 3,100 $ 4.30 $ 452
Research & Development $ 900 $ 1.25 $ 131
General & Administration $ 900 $ 1.25 $ 131
Profit Before Taxes $ 9,300 $ 12.91 $ 2,710

AirWrap Income Statement

Per Feet Per Shipment

720.6 105 (15%)
Sales $ 2,774 $ 3.85 $ 2,774
Cost of Goods Sold $ 18,300 $ 22.97 $ 2,412
Raw Material $ 2,803 $ 3.89 $ 408
Factory labor $ 10,400 $ 14.43 $ 1,515
Variable OH $ 1,400 $ 1.94 $ 204
Fixed OH $ 1,950 $ 2.71 $ 284
Gross Margin $ (15,526) $ (19.12) $ (4,016)
Selling & Marketing $ 1,725 $ 2.39 $ 251
Freight $ 2,325 $ 3.23 $ 339
Research & Development $ 675 $ 0.94 $ 98
General & Administration $ 675 $ 0.94 $ 98
Profit Before Taxes $ 9,300 $ (26.62) $ (5,589)
 College-Craft Glassware
AirSeal AirWrap
Raw Material $ 568.28 $ 408
Factory labor $ 1,515.40 $ 1,515
Variable OH $ 204.00 $ 204
Fixed OH $ 378.85 $ 284
Cost of Goods Sold $ 2,666.53 $ 2,412
Selling & Marketing $ 335.14 $ 251
Freight $ 451.71 $ 339
Research & Development $ 1.25 $ 98
General & Administration $ 1.25 $ 98

LCC $ 1,877.19 $ 394,209

NO 8
Level penjualan apabila dapat memenuhi seluruh kapasitas:
Kapasitas $ 961,000,000 million square feet
Rata-rata harga 29/1000 square feet
Total penjualan $ 27,869,000
No 9
Variabel Cost per 1000 sq.ft No 10
Raw Material B-240 $ 9.11 Raw Material B-240
Factory Labour $ 10.13 Factory Labor
Variabel OH $ 2.31 Variabel OH
$ 21.55 Fixed OH
Total Full Cost

Full Cost per 1000 sq.ft

Raw Material B-240 $ 9.11
Factory Labour $ 10.13
Variabel OH $ 2.31
Fixed Cost OH $ 6.07
Total Full Cost $ 27.62

Variabel Full
Price $ 56.03 $ 56.30
Cost $ 21.55 $ 27.62
Contribution Margin $ 34.48 $ 28.68
$ 9.11
$ 10.13
$ 2.31
$ 8.10
$ 29.65
 Income Statement
AirSeal
Sales $ 25,082,100
Cost of Good Sold $ 24,945,446
Raw Material $ 7,879,239
Factory Labor $ 8,764,897
Variable OH $ 1,997,919
Fixed OH $ 6,303,391
Gross Margin $ 136,654
Selling and Marketing $ 2,508,210
General and Administration $ 752,463
Profit before Tax $ (3,124,019)
Tax 40% asumsi $ (1,249,608)
Profit after Tax $ (3,905,024)

Balance Sheet
Account Receivable 4,300
Inventory 4,600
Net Property and Equipment 20,000
28,900
a. Laba Setelah Pajak
ROI = x 100%
Total Aktiva

$ (3,905,023.50)
= x 100%
$ 28,900.00

= -13512.19%
 sales (1000 sqr feet)
Million $
Grade
Product type
flexible A-110
void fill total
wrap
B-120
Paper based
105 19.5 124.5 B-240
or foams
Uncoated
6 4 10 C-120
bubbles
Airseal 21 4.5 25.5 C-240
Total 132 28 160 D-120
D-240
D-480
Total sales
sales (1000Juli
sqr feet)
des jan-jun
198 85
59.1284 48.513
B120 AirWrap
76.349 81.014 Transit over 20 days 1.50% 4%

5.036 4.426

31.912 42.234

4.369 3.914 B120 AirWrap

44.252 43.624 Transit under 5 days 0.01% 0.01%
25.202 21.799
3.138 1.358
249.386 246.882
"peanuts" D-120 AirWrap
Transit under 5 days 0.50% 0.50% 0.06%

Cardboard C-120 AirWrap

Transit 10 to 20 days 2.00% 0.15% 0.80%