Professional Documents
Culture Documents
00 $ 12,000.00 $ 3,000.00 $ 5,000.00 $ (2,000.00) Regular $ 25,000.00 $ 12,500.00 $ 12,500.00 $ 3,000.00 $ 9,500.00 Total $ 50,000.00 $ 31,500.00 $ 18,500.00 $ 12,000.00 $ 6,500.00 $ 7,500.00 $ (1,000.00)
1 2 3 4 5 6 7
Sales Less: Variable expenses Contribution margin Less: Direct fixed expenses Segment margin Less: Common fixed expenses Operating income (loss)
Required 1 by increasing advertising by $1,000 ($250 for the scented line and $750 for the musical line), sales of Scented $ 13,000.00 $ 7,000.00 $ 6,000.00 $ 4,250.00 $ 1,750.00 Musical $ 19,500.00 $ 12,000.00 $ 7,500.00 $ 5,750.00 $ 1,750.00 Regular $ 25,000.00 $ 12,500.00 $ 12,500.00 $ 3,000.00 $ 9,500.00 Total $ 57,500.00 $ 31,500.00 $ 26,000.00 $ 13,000.00 $ 13,000.00 $ 7,500.00 $ 5,500.00
1 2 3 4 5 6 7
Sales Less: Variable expenses Contribution margin Less: Direct fixed expenses Segment margin Less: Common fixed expenses Operating income (loss)
Kesimpulan : Apabila menambah biaya iklan sebesar $1000, hal ini akan menjadikan Funtime memperoleh laba sebesar $5 Summary : By increasing advertising by $1000, Funtime will gain profit $5500
Required 2 eliminating the scented and musical lines would lower the sales of the regular line by 20 percent Scented $ $ $ $ $ Musical $ $ $ $ $ Regular $ 20,000.00 $ 12,500.00 $ 7,500.00 $ 3,000.00 $ 4,500.00 Total $ 20,000.00 $ 12,500.00 $ 7,500.00 $ 3,000.00 $ 4,500.00 $ 7,500.00
1 2 3 4 5 6
Sales Less: Variable expenses Contribution margin Less: Direct fixed expenses Segment margin Less: Common fixed expenses
$ (3,000.00)
Kesimpulan : dengan menghilangkan scented dan musical lines maka perusahaan akan menanggung rugi yang lebih besar( Summary: By eliminating the scented and musical line, Funtime will get bigger Lost $3000
Required 3 Suppose that eliminating either line reduces sales of the regular cards by 10 percent 1. eliminating Scented and increasing advertising on Musical Line Scented Musical Regular Sales $ $ 19,500.00 $ 22,500.00 Less: Variable expenses $ $ 12,000.00 $ 12,500.00 Contribution margin $ $ 7,500.00 $ 10,000.00 Less: Direct fixed expenses $ $ 5,750.00 $ 3,000.00 Segment margin $ $ 1,750.00 $ 7,000.00 Less: Common fixed expenses Operating income (loss)
1 2 3 4 5 6 7
1 2 3 4 5 6 7
2. eliminating Musical and increasing advertising on Scented Line Scented Musical Regular Sales $ 13,000.00 $ $ 22,500.00 Less: Variable expenses $ 7,000.00 $ $ 12,500.00 Contribution margin $ 6,000.00 $ $ 10,000.00 Less: Direct fixed expenses $ 4,250.00 $ $ 3,000.00 Segment margin $ 1,750.00 $ $ 7,000.00 Less: Common fixed expenses Operating income (loss)
Kesimpulan :
Dengan mengeliminasi salah satu Lines ( Scented or Musical) dan meningkatkan biaya periklanan pada Lines
Kombinasi terbaik yang akan memberikan keuntungan paling besar bagi Funtime adalah dengan mengikuti saran J Summary : By eliminating one of the lines and increasing advertising on the other, the firm will gain profit $1250.
The best combination that gain the biggest profit to the firm is by listening to Jim Dorn advised : by increasing adv
nd $750 for the musical line), sales of those two lines would increase by 30 percent
$60,000.00
$50,000.00 $40,000.00
$30,000.00 Scented Lines
$20,000.00 $10,000.00 $1 2 3 4 5 6 7
Total
$15,000.00
Scented Lines
$10,000.00 Musical Lines
$5,000.00
Total
$1 $(5,000.00) 2 3 4 5 6 7
kan menanggung rugi yang lebih besar($3000) sehingga tidak bagus buat perusahaan
ar cards by 10 percent
$45,000.00
Scented Lines
Musical Lines
$20,000.00 $15,000.00
$10,000.00
$5,000.00 $1 2 3 4 5 6 7
$40,000.00 $35,000.00
$30,000.00 $25,000.00 $20,000.00 Scented Lines
ningkatkan biaya periklanan pada Lines yang dipertahankan maka Funtime akan tetap memperoleh Laba sebesar $1250.
Funtime adalah dengan mengikuti saran Jim Dorn yaitu dengan meningkatkan biaya periklanan $1000 maka Funtime akan memperoleh La
ng to Jim Dorn advised : by increasing advertising by $1000 so the firm will gain profit $5500
Scented Lines
Scented Lines
Musical Lines
Total
Scented Lines
Musical Lines
Scented Lines