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    Latihan Soal Di Kelas CH 8 & 4

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    Renny N
    This document contains 3 practice questions about cost accounting concepts like unit product cost, operating income, break-even point, contribution margin, and fixed costs. The first question provides cost data for Loring Company and asks to calculate unit product costs and operating income under both absorption and variable costing. The second question gives cost data for McCallen Company and asks to calculate the break-even point in units and dollars and expected operating income. The third question provides price and cost data for different luggage types sold by Travel On Inc. and asks to calculate package contribution margin, break-even points by unit, and number of packages to sell to reach a $300,000 target income.

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    Latihan Soal Di Kelas CH 8 & 4

    Uploaded by

    Renny N
    33 views2 pages
    This document contains 3 practice questions about cost accounting concepts like unit product cost, operating income, break-even point, contribution margin, and fixed costs. The first question provides cost data for Loring Company and asks to calculate unit product costs and operating income under both absorption and variable costing. The second question gives cost data for McCallen Company and asks to calculate the break-even point in units and dollars and expected operating income. The third question provides price and cost data for different luggage types sold by Travel On Inc. and asks to calculate package contribution margin, break-even points by unit, and number of packages to sell to reach a $300,000 target income.

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    Original Title

    3. LATIHAN SOAL DI KELAS CH 8 & 4

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    This document contains 3 practice questions about cost accounting concepts like unit product cost, operating income, break-even point, contribution margin, and fixed costs. The first question provides cost data for Loring Company and asks to calculate unit product costs and operating income under both absorption and variable costing. The second question gives cost data for McCallen Company and asks to calculate the break-even point in units and dollars and expected operating income. The third question provides price and cost data for different luggage types sold by Travel On Inc. and asks to calculate package contribution margin, break-even points by unit, and number of packages to sell to reach a $300,000 target income.

    Copyright:

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

    Latihan Soal Di Kelas CH 8 & 4

    Uploaded by

    Renny N
    This document contains 3 practice questions about cost accounting concepts like unit product cost, operating income, break-even point, contribution margin, and fixed costs. The first question provides cost data for Loring Company and asks to calculate unit product costs and operating income under both absorption and variable costing. The second question gives cost data for McCallen Company and asks to calculate the break-even point in units and dollars and expected operating income. The third question provides price and cost data for different luggage types sold by Travel On Inc. and asks to calculate package contribution margin, break-even points by unit, and number of packages to sell to reach a $300,000 target income.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    LATIHAN SOAL

    Soal 1
    Loring Company had the following data for the month:
    Variable costs per unit:
    Direct materials
    $4.00
    Direct labor
    3.20
    Variable overhead
    1.00
    Variable selling expenses
    0.40
    Fixed overhead is $4,000 per month; it is applied to production based on normal activity of 2,000
    units. During the month, 2,000 units were produced. Loring started the month with 300 units in
    beginning inventory, with unit product cost equal to this month's unit product cost. A total of 2,100
    units were sold during the month at price of $14. Selling and administrative expense for the month, all
    fixed, totaled $3,600.
    a. What is the unit product cost under absorption costing?
    b. What is operating income under variable costing?
    c. What is the unit product cost under variable costing?
    d. What is operating income under absorption costing?

    Soal 2
    McCallen Company expects to produce and sell 500 units next month. Data on costs follows:
    Per unit information:
    Selling price
    $8.00
    Variable manufacturing costs
    2.75
    Variable selling costs
    0.25

    Fixed costs:
    Fixed manufacturing costs
    $1,000
    Fixed selling costs
    125
    Required:
    A. What is the break-even point in units?
    B. What is the break-even point in sales dollars?
    What is the expected operating income for next month?
    C.
    What is the margin of safety in dollars?
    Soal 3
    Travel On Inc. sells luggage. They sell a duffle bag, a carry-on suitcase and a deluxe suitcase. The
    price and variable cost for each type of luggage is listed below.

    Price Variable Cost


    Duffle bag
    $100 $ 25
    Carry-on
    180 40
    Deluxe
    300 120
    The total fixed costs for Travel On Inc. equals $60,000. For every 8 duffle bags Travel On Inc sells it
    sells 3 carry-on suitcases and 1 deluxe suitcase.

    Required:
    A.) Calculate the package contribution margin.

    B.) Calculate the break-even point in units for duffle bags, carry-on suitcases and deluxe suitcases.

    C.) If Travel On Inc. has a target income for the coming year of $300,000, how many packages will
    company have to sell?

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