Matakuliah
Tahun
Versi
: J0274/Akuntansi Manajemen
: 2005
: 01/00
Pertemuan 25
QUIZ
1
Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Memahami tingkat penguasaan atas
materi yang telah diberikan
2
Outline Materi
• SOAL QUIZ
3
SOAL 1
BEACHSIDE T-SHIRT SHOP
Contribution Income Statement
For the Year Ended December 31, 2005
Total
Sales in units
Sales
Variable cost
Contribution margin
Fixed cost
Operating income
11,286
$135,432
–101,574
$ 33,858
– 12,000
$ 21,858
Per
Unit
% of
Sales
1
$12.00 100%
– 9.00 –75%
$ 3.00 25%
4
Soal 1
Lets assume that Beachside decreases
the price from $12 to $11.
This results in a decrease in the CMU
from $3 to $2, and a decrease in the
CM% from 25% to 18.1818%.
What is the required sales in
dollars to make a $27,000 profit?
5
SOAL 2
• The accounting records show that the full
cost of the spring is $2.79 per pound.
• This cost includes $1.38 of direct
materials, $0.76 of direct labor, and $0.65
of manufacturing support costs.
• Should High Performance Springs accept
this offer?
6
SOAL 3
• Shirley’s Doughnut Hole is considering the
purchase of a new machine that will cost
$70,000 and last five years.
• Its salvage value is $10,000.
• The machine will increase profits by
$20,000 per year.
• The cost of capital is 10%.
• Is this investment worthwhile?
7