Soal 1

1a Divisi A akan memaksimalkan labanya sebagai berikut

1 2 3 4=(2x3)

Contribution Volume Produksi Total Contribution

Produk
Margin/Unit (unit) Margin

Q $ 35.00 50,000 $ 1,750,000.00

R $ 20.00 50,000 $ 1,000,000.00
S $ 50.00 150,000 $ 7,500,000.00
250,000 $ 10,250,000.00

1b Divisi B akan memaksimalkan labanya sebagai berikut

1 2 3 4=(2x3)

Contribution Volume Produksi Total Contribution

Produk
Margin/Unit (unit) Margin

X $ 65.00 50,000 $ 3,250,000.00

Y $ 75.00 150,000 $ 11,250,000.00
Z $ 35.00 50,000 $ 1,750,000.00
250,000 $ 16,250,000.00

1c PT Indo Com akan memaksimalkan labanya sebagai berikut

Produk Q/X Produk R/Y Produk S/Z
Harga Jual/Unit $ 140.00 $ 150.00 $ 150.00

Biaya Variabel/Unit:
Divisi A $ 15.00 $ 30.00 $ 25.00
Divisi B $ 25.00 $ 25.00 $ 40.00
Total Biaya $ 40.00 $ 55.00 $ 65.00
Variable/Unit
Contribution
Margin/Unit $ 100.00 $ 95.00 $ 85.00
Velume Produksi 250,000
(unit) 150,000 50,000 50,000

Total Contribution
Margin = (baris $ 15,000,000.00 $ 4,750,000.00 $ 4,250,000.00 $ 24,000,000.00
25x26)

1c Lanjutan
Laba Divisi A dan Divisi B pada pola produksi yang mengoptimalkan laba perusahaan
Divisi A Divisi B
1 2 3 4=2X3 5
 Contribution Contribution
Produk Volume ( Unit ) Total CM
Margin per Unit Margin per Unit

Q/X 150,000 $ 35.00 $ 5,250,000.00 $ 65.00

R/Y 50,000 $ 20.00 $ 1,000,000.00 $ 75.00
S/Z 50,000 $ 50.00 $ 2,500,000.00 $ 35.00
$ 8,750,000.00

Kesimpulan
Laba Divisi A lebih kecil $ 1.500.000,00 ( $ 10.250.000,00 - $ 8.750.000,00 ) sedangkan Laba Final Division Berkurang $ 1.000.0
CEO PT Indo Com menginstruksikan agar manager Divisi B membayar $ 1.500.000,00 ke Divisi A, Karena Divisi A diharuskan me
tidak diharuskan menjual seluruh produknya ke Divisi B dapat menjualnya ke pasar eksternal
 CM Divisi A = Harga Tranfer - By. Variabel
CM Q = 50 - 15 35
CM R = 50 - 30 20
CM S = 75 - 25 50

CM Divisi B = Harga Jual - By. Variabel ( By. Produksi Variabel + By. Variabel Lainnya )
CM X = 140 - (50+25) 65
CM Y = 150 - (50+25) 75
CM Z = 150 - (75+40) 35

Divisi B
6=2X5
 Total CM

$ 9,750,000.00
$ 3,750,000.00 A $ 1,500,000.00
$ 1,750,000.00 B $ 1,000,000.00
$ 15,250,000.00

an Laba Final Division Berkurang $ 1.000.000,00 ($ 16.250.000,00- $ 15.250.000,00)

ke Divisi A, Karena Divisi A diharuskan menjual seluruh produknya ke Divisi B jika Divisi A
ksternal
Soal 2
2B Pola Produksi Optimal Divisi B
*Untuk Produk X
Contribution Margin Per Unit = $ 65,00
Cost per Unit Alternative 1 = $ 40.000,00/4.000 Unit = $10,00, karena $10,00 < $65,00 adlh Favorabel. Kenaikan TCM = ($65,0
Cost per Unit Alternative 2 = $ 100.000,00/8.000 Unit = $12,50, karena $12,50 < $65,00 adlh Favorabel. Kenaikan TCM = ($65
Cost per Unit Alternative 3 = $ 200.000,00/12.000 Unit = $16,67, karena $16,67 < $65,00 adlh Favorabel. Kenaikan TCM = ($6
Cost per Unit Alternative 4 = $ 320.000,00/16.000 Unit = $20,00, karena $20,00 < $65,00 adlh Favorabel. Kenaikan TCM = ($6

*Untuk Produk Y
Contribution Margin Per Unit = $ 75,00
Cost per Unit Alternative 1 = $ 48.000,00/4.000 Unit = $12,00, karena $12,00 < $75,00 adlh Favorabel. Kenaikan TCM = ($75,0
Cost per Unit Alternative 2 = $ 96.000,00/8.000 Unit = $12,00, karena $12,00 < $75,00 adlh Favorabel. Kenaikan TCM = ($75,0
Cost per Unit Alternative 3 = $ 200.000,00/12.000 Unit = $16,67, karena $16,67 < $75,00 adlh Favorabel. Kenaikan TCM = ($7
Cost per Unit Alternative 4 = $ 320.000,00/16.000 Unit = $20,00, karena $20,00 < $75,00 adlh Favorabel. Kenaikan TCM = ($7

*Untuk Produk Z
Contribution Margin Per Unit = $ 35,00
Cost per Unit Alternative 1 = $ 40.000,00/4.000 Unit = $10,00, karena $10,00 < $35,00 adlh Favorabel. Kenaikan TCM = ($75,0
Cost per Unit Alternative 2 = $ 80.000,00/8.000 Unit = $10,00, karena $10,00 < $35,00 adlh Favorabel. Kenaikan TCM = ($75,0
Cost per Unit Alternative 3 = $ 140.000,00/12.000 Unit = $11,67, karena $11,67 < $35,00 adlh Favorabel. Kenaikan TCM = ($7
Cost per Unit Alternative 4 = $ 200.000,00/16.000 Unit = $12,50, karena $12,50 < $35,00 adlh Favorabel. Kenaikan TCM = ($7

Divisi B
Produk X Produk Y Produk Z
Original Unit 50,000 150,000 50,000
Original CM $ 3,250,000.00 $ 11,250,000.00 $ 1,750,000.00
Tambahan Unit 16,000 16,000 16,000
Tambahan CM $ 1,040,000.00 $ 1,200,000.00 $ 560,000.00
Tambahan Biaya $ 320,000.00 $ 320,000.00 $ 200,000.00
Revisi Unit 66,000 166,000 66,000
Revisi CM $ 3,970,000.00 $ 12,130,000.00 $ 2,110,000.00

2C ( Pola Optimal Perusahaan )

*Untuk Produk Q/X
Contribution Margin Per Unit = $35,00 + $65,00 = $100,00
Cost per Unit Alternative 1 = $ 40.000,00/4.000 Unit = $10,00, karena $10,00 < $100,00 adlh Favorabel. Kenaikan TCM = ($10
Cost per Unit Alternative 2 = $ 100.000,00/8.000 Unit = $12,50, karena $12,50 < $100,00 adlh Favorabel. Kenaikan TCM = ($1
Cost per Unit Alternative 3 = $ 200.000,00/12.000 Unit = $16,67, karena $16,67 < $100,00 adlh Favorabel. Kenaikan TCM = ($
Cost per Unit Alternative 4 = $ 320.000,00/16.000 Unit = $20,00, karena $20,00 < $100,00 adlh Favorabel. Kenaikan TCM = ($

*Untuk Produk R/Y

Contribution Margin Per Unit = $20,00 + $75,00 = $95,00
Cost per Unit Alternative 1 = $ 48.000,00/4.000 Unit = $12,00, karena $12,00 < $95,00 adlh Favorabel. Kenaikan TCM = ($95,0
Cost per Unit Alternative 2 = $ 96.000,00/8.000 Unit = $12,00, karena $12,00 < $95,00 adlh Favorabel. Kenaikan TCM = ($95,0
Cost per Unit Alternative 3 = $ 200.000,00/12.000 Unit = $16,67, karena $16,67 < $95,00 adlh Favorabel. Kenaikan TCM = ($9
Cost per Unit Alternative 4 = $ 320.000,00/16.000 Unit = $20,00, karena $20,00 < $95,00 adlh Favorabel. Kenaikan TCM = ($9

*Untuk Produk S/Z

Contribution Margin Per Unit = $50,00 + $35,00 = $85,00
Cost per Unit Alternative 1 = $ 40.000,00/4.000 Unit = $10,00, karena $10,00 < $85,00 adlh Favorabel. Kenaikan TCM = ($85,0
Cost per Unit Alternative 2 = $ 80.000,00/8.000 Unit = $10,00, karena $10,00 < $85,00 adlh Favorabel. Kenaikan TCM = ($85,0
Cost per Unit Alternative 3 = $ 140.000,00/12.000 Unit = $11,67, karena $11,67 < $85,00 adlh Favorabel. Kenaikan TCM = ($8
Cost per Unit Alternative 4 = $ 200.000,00/16.000 Unit = $12,50, karena $12,50 < $85,00 adlh Favorabel. Kenaikan TCM = ($8

Perusahaan
Produk Q/X Produk R/ Y Produk S/Z
Original Unit 150,000 50,000 50,000
Original CM $ 15,000,000.00 $ 4,750,000.00 $ 4,250,000.00
Tambahan Unit 16,000 16,000 16,000
Tambahan CM $ 1,600,000.00 $ 1,520,000.00 $ 1,360,000.00
Tambahan Biaya $ 320,000.00 $ 320,000.00 $ 200,000.00
Revisi Unit 166,000 66,000 66,000
Revisi CM $ 16,280,000.00 $ 5,950,000.00 $ 5,410,000.00

2A ( Pola Intermediate Division )

Produk Q Produk R Produk S

Original Unit 50,000 50,000 150,000
Original CM $ 1,750,000.00 $ 1,000,000.00 $ 7,500,000.00
Tambahan Unit 16,000 16,000 16,000
Tambahan CM $ 560,000.00 $ 320,000.00 $ 800,000.00
Tambahan Biaya $ - $ - $ -
Revisi Unit 66,000 66,000 166,000
Revisi CM $ 2,310,000.00 $ 1,320,000.00 $ 8,300,000.00
vorabel. Kenaikan TCM = ($65,00-$10,00)*4.000 Unit = $220.000,00
avorabel. Kenaikan TCM = ($65,00-$12,50)*8.000 Unit = $420.000,00
Favorabel. Kenaikan TCM = ($65,00-$16,67)*12.000 Unit = $579.960,00
Favorabel. Kenaikan TCM = ($65,00-$20,00)*16.000 Unit = $720.000,00

vorabel. Kenaikan TCM = ($75,00-$12,00)*4.000 Unit = $252.000,00

vorabel. Kenaikan TCM = ($75,00-$12,00)*8.000 Unit = $504.000,00
Favorabel. Kenaikan TCM = ($75,00-$16,67)*12.000 Unit = $699.960,00
Favorabel. Kenaikan TCM = ($75,00-$20,00)*16.000 Unit = $880.000,00

vorabel. Kenaikan TCM = ($75,00-$12,00)*4.000 Unit = $100.000,00

vorabel. Kenaikan TCM = ($75,00-$12,00)*8.000 Unit = $200.000,00
Favorabel. Kenaikan TCM = ($75,00-$12,00)*12.000 Unit = $279.960,00
Favorabel. Kenaikan TCM = ($75,00-$12,00)*16.000 Unit = $360.000,00

avorabel. Kenaikan TCM = ($100,00-$10,00)*4.000 Unit = $360.000,00

Favorabel. Kenaikan TCM = ($100,00-$12,50)*8.000 Unit = $700.000,00
h Favorabel. Kenaikan TCM = ($100,00-$16,67)*12.000 Unit = $999.960,00
h Favorabel. Kenaikan TCM = ($100,00-$20,00)*16.000 Unit = $1.280.000,00

vorabel. Kenaikan TCM = ($95,00-$12,00)*4.000 Unit = $332.000,00

vorabel. Kenaikan TCM = ($95,00-$12,00)*8.000 Unit = $664.000,00
Favorabel. Kenaikan TCM = ($95,00-$16,67)*12.000 Unit = $939.960,00
Favorabel. Kenaikan TCM = ($95,00-$20,00)*16.000 Unit = $1.200.000,00

vorabel. Kenaikan TCM = ($85,00-$10,00)*4.000 Unit = $300.000,00

vorabel. Kenaikan TCM = ($85,00-$10,00)*8.000 Unit = $600.000,00
Favorabel. Kenaikan TCM = ($85,00-$11,67)*12.000 Unit = $879.960,00
Favorabel. Kenaikan TCM = ($85,00-$12,50)*16.000 Unit = $1.160.000,00