1 Pertemuan 25 QUIZ Matakuliah: J0274/Akuntansi Manajemen Tahun: 2005 Versi: 01/00.

Presentasi berjudul: "1 Pertemuan 25 QUIZ Matakuliah: J0274/Akuntansi Manajemen Tahun: 2005 Versi: 01/00."— Transcript presentasi:

1 1 Pertemuan 25 QUIZ Matakuliah: J0274/Akuntansi Manajemen Tahun: 2005 Versi: 01/00

2 2 Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Memahami tingkat penguasaan atas materi yang telah diberikan

3 3 Outline Materi SOAL QUIZ

4 4 SOAL 1 Sales in units 11,286 1 Sales$135,432$12.00100% Variable cost–101,574 – 9.00–75% Contribution margin$ 33,858$ 3.00 25% Fixed cost – 12,000 Operating income$ 21,858 BEACHSIDE T-SHIRT SHOP Contribution Income Statement For the Year Ended December 31, 2005 Per % of Total Unit Sales

5 5 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?

6 6 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?

7 7 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?