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    Nama: Abdul Rosyid Nur Wahidin NIM: 363172

    Uploaded by

    Reinhard Bos
    1. The document discusses concepts related to break even point (BEP) analysis including contribution margin, variable costs, fixed costs, sales mix, and calculating BEP in units. 2. Several examples are provided to demonstrate how to calculate BEP, sales needed to reach a target profit, operating income, price per unit, and BEP when products have different contribution margins and sales mixes. 3. Key calculations shown include determining contribution margin, variable costs, fixed costs, sales mix, contribution margin per unit and package, and using these values to calculate BEP in units and packages.

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    Nama: Abdul Rosyid Nur Wahidin NIM: 363172

    Uploaded by

    Reinhard Bos
    46 views2 pages
    1. The document discusses concepts related to break even point (BEP) analysis including contribution margin, variable costs, fixed costs, sales mix, and calculating BEP in units. 2. Several examples are provided to demonstrate how to calculate BEP, sales needed to reach a target profit, operating income, price per unit, and BEP when products have different contribution margins and sales mixes. 3. Key calculations shown include determining contribution margin, variable costs, fixed costs, sales mix, contribution margin per unit and package, and using these values to calculate BEP in units and packages.

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    1. The document discusses concepts related to break even point (BEP) analysis including contribution margin, variable costs, fixed costs, sales mix, and calculating BEP in units. 2. Several examples are provided to demonstrate how to calculate BEP, sales needed to reach a target profit, operating income, price per unit, and BEP when products have different contribution margins and sales mixes. 3. Key calculations shown include determining contribution margin, variable costs, fixed costs, sales mix, contribution margin per unit and package, and using these values to calculate BEP in units and packages.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    46 views2 pages

    Nama: Abdul Rosyid Nur Wahidin NIM: 363172

    Uploaded by

    Reinhard Bos
    1. The document discusses concepts related to break even point (BEP) analysis including contribution margin, variable costs, fixed costs, sales mix, and calculating BEP in units. 2. Several examples are provided to demonstrate how to calculate BEP, sales needed to reach a target profit, operating income, price per unit, and BEP when products have different contribution margins and sales mixes. 3. Key calculations shown include determining contribution margin, variable costs, fixed costs, sales mix, contribution margin per unit and package, and using these values to calculate BEP in units and packages.

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    Nama : Abdul Rosyid Nur Wahidin

    NIM : 363172

    1. Ketika BEP, Contribution Margin akan sama nilainya dengan Fixed Cost

    2. VC = 800000 100000 = 700000


    VC ratio = 700000/800000 = 0,875
    Projected Profit = 1200000 (1-0,875) 100000
    = 150000 100000
    = $50000

    3. Sales Break Even Volume = 80.000


    200.000 Break Even Volume = 80.000
    Break even Volume = 120.000
    Ketika BEP,
    % CM Ratio = Contribution Margin / Sales
    20 % = Contribution Margin / 120.000
    Contribution Margin = 120.000 x 0,2 = $ 24.000

    Ketika BEP, FC = CM, jadi Fixed Cost = $24.000

    4. Operating Income = 75000

    PxQ VCxQ FC = 75000


    4000P 520000 125000 = 75000
    4000P = 720000
    P = $180

    5. Sales = ( FC + Targeted Profit ) / % CM Ratio


    Sales = ( 122500 + 80000 ) / 0,42
    Sales = $482142,8571
    Number of Unit = 482142,8571/15 = 32143 Unit ( Rounded )

    6. P = 120
    FC = 1000000
    Q = 80000
    Operating income = 200000
    VC = 120x80000-1000000-200000 = 8400000

    Ada Liability Insurance 1200000 => Fixed Cost = 1000000 + 1200000 = 2200000
    80000P 2200000 8400000 = 200000
    80000P = 10800000
    P = $135

    7.
    Produk CM Mix Margin
    X 1 3 3
    Y 1,5 6 9
    Z 3 1 3
    Total 15

    BEP in Package => FC/ CM = 600000/15 = 40000 unit package


    BEP in unit X = 3x40000=120000

    8. CM = P VC
    = 400 - ( 100 + 20 + 80 + 50 )
    = $150
    a. BEP = FC/CM per unit
    = (500000 + 250000)/150
    = 750000/150 = 5000 unit
    b. Q= (750000 + 300000 )/150 = 7000 unit
    c. operating = 90000/1-0,4) = 150000
    Q= ( 750000 + 150000 )/150 = 6000 unit

    9. Variable Cost = 100000 20000-12000 = $68000


    Contribution Margin = 100000 68000 = $32000
    Price = 100000/10000 = $10
    Variable Cost Per unit = 68000 / 10000 = $6,8
    CM/unit = 32000/10000 = $3,2
    CM Ratio = 32000/100000 = 32%
    BEP in Unit = 20000/3,2 = 6250

    10.
    Produk Price VC CM Mix Margin
    K 80 45 35 3 105
    Y 30 15 15 2 30
    Total 135

    a. CM package = 105 + 30 = $135


    b. Ketika BEP
    FC / CM Package = 189000/135 = 1400
    Produk K = 3 x 1400 = 4200
    Produk Y = 2 x 1400 = 2800
    c. Untung = 135000
    135000/135 = 1000 Package
    Tambahan produk K = 3x1000=3000
    Tambahan produk Y = 2x1000=2000
    Total Sales = 7200 x 80 + 4800 x 30 = 576000 + 144000 = $720000

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