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    Akt. Manajemen

    Uploaded by

    Ciken Black

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Latihan 6.2 Latihan 9.

    1
    1. Tarif Biaya Overhead Dep X = Rp. 300.000 Titik Impas =
    200.000 Jam Tenaga Kerja Langsung
    = Rp. 1,5 Jam Tenaga Kerja Langsung
    =
    Tarif Biaya Overhead Dep Y = Rp. 196.000
    70.000 Jam mesin
    = Rp. 2,8 Jam Mesin =

    Latihan 9.2
    2. BOP Dibebankan Dep X = Rp. 1,5 x 196.000 a. Margin Kontribusi
    = Rp. 294.000
    BOP Dibebankan Dep Y = Rp. 2,8 x 72.000
    Rp. 201.600 Rasio Margin Kontribusi =

    Penjualan Impas
    3. Produk Dep X 1,5 x 1.000 = 1,500
    Biaya Tenaga Kerja Langsung = 900.000 +
    901,500

    Biaya Per Unit Dep X = 901.500 = Rp. 90,15


    10,000
    b. Laba Sebelum Pajak =
    Rp. 30.000.000 =
    Produk Dep Y 2,8 X 400 = 1,120 Rp. 30.000.000 + Rp. 120.000.000 =
    Biaya Tenaga Kerja Langsung = 190.000 + Rp. 150.000.000 =
    191,120
    Biaya Per Unit Dep Y = 191.120 = Rp.19,112 Margin Kontribusi =
    10,000 Rp. 150.000.000 =
    Rp. 150.000.000 + Rp. 378.000.000 =
    Rp. 528.000.000 =

    Jadi jumlah rupiah Penjualan untuk m

    c.
    Biaya Tetap Total
    Harga - Biaya Variabel Per Unit

    Rp. 54.000.000
    Rp. 5.000 - Rp. 2.000

    18.000 Unit

    = Penjualan - Biaya Variabel


    = Rp. 540.000.000 - Rp. 378.000.000
    = Rp. 162.000.000
    argin Kontribusi = Rp. 162.000.000 =0,3
    Rp. 540.000.000

    = Biaya Tetap
    Rasio Margin Kontribusi
    = Rp. 120.000.000
    0,3
    = Rp. 400.000.000

    ebelum Pajak = Margin Kontribusi - Biaya Tetap


    Rp. 30.000.000 = x - Rp. 120.000.000
    00.000 + Rp. 120.000.000 = x
    Rp. 150.000.000 = x

    ontribusi = Penjualan - Biaya Variabel


    Rp. 150.000.000 = y - Rp. 378.000.000
    000.000 + Rp. 378.000.000 = y
    Rp. 528.000.000 = y

    ah rupiah Penjualan untuk menghasilkan laba sebelum pajak sebesar Rp. 30.000.000 adalah Rp. 528.000.000

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