1. PT. Sultan Food sells food and a variety of snacks and cakes. The company has one restaurant location and serves catering orders for offices. So far, all dishes are made by themselves using family recipes that have been passed down from generation to generation. The company already has regular customers from various companies to order snacks and cakes for events at the office. Recently the company received an offer from PT. Great taste to make a variety of snacks and cakes that are usually made by companies. The average cost per unit to produce 10,000 units of snacks and cakes per month is as follows: Raw Material Cost IDR 5,000 Labor Cost IDR 4,000 Variable Overhead Cost IDR 1,500 Fixed Overhead Cost (assuming a capacity of 10,000 units) IDR 3,700 In the fixed overhead costs, there is a production manager's salary of Rp. 12,500,000 per month which consists of a basic salary of Rp. 10,000,000 and job allowances of Rp. 2,500,000. In addition, there is an equipment depreciation expense of IDR 500,000 per month. In the fixed overhead costs, there is a production manager's salary of Rp. 12,500,000 per month which consists of a basic salary of Rp. 10,000,000 and job allowances of Rp. 2,500,000. In addition, there is an equipment depreciation expense of IDR 500,000 per month. If the company accepts the offer of PT. Great taste, so the company can focus on developing a new menu in the form of healthy food and diet. Based on the analysis that has been done, the new menu can provide a contribution margin of Rp. 15,000 per serving and the company has the prospect of receiving 1,000 portions per month. The equipment used to make snacks and cakes has a current book value of IDR 28,000,000, and as it is no longer used it will be sold. Currently there are those who want to buy the equipment at a price of Rp. 25,000,000. The production manager will be reassigned to another department, and will no longer receive job benefits. PT. Rasa Mantap is able to buy 10,000 units of snacks and cakes per month as needed. Requested: 1. Make your analysis to recommend whether PT. The Steady taste should be accepted or not! (8%) 2. What is the maximum price that can be offered to PT. Feeling good when negotiating? (7%) 3. What strategic factors need to be considered in the decision? (5%) 1. PT. Sultan Food sells food and a variety of snacks and cakes. The company has one restaurant location and serves catering orders for offices. So far, all dishes are made by themselves using family recipes that have been passed down from generation to generation. The company already has regular customers from various companies to order snacks and cakes for events at the office. Recently the company received an offer from PT. Great taste to make a variety of snacks and cakes that are usually made by companies. The average cost per unit to produce 10,000 units of snacks and cakes per month is as follows: Raw Material Cost IDR 5,000 Labor Cost IDR 4,000 Variable Overhead Cost IDR 1,500 Fixed Overhead Cost (assuming a capacity of 10,000 units) IDR 3,700 In the fixed overhead costs, there is a production manager's salary of Rp. 12,500,000 per month which consists of a basic salary of Rp. 10,000,000 and job allowances of Rp. 2,500,000. In addition, there is an equipment depreciation expense of IDR 500,000 per month. In the fixed overhead costs, there is a production manager's salary of Rp. 12,500,000 per month which consists of a basic salary of Rp. 10,000,000 and job allowances of Rp. 2,500,000. In addition, there is an equipment depreciation expense of IDR 500,000 per month. If the company accepts the offer of PT. Great taste, so the company can focus on developing a new menu in the form of healthy food and diet. Based on the analysis that has been done, the new menu can provide a contribution margin of Rp. 15,000 per serving and the company has the prospect of receiving 1,000 portions per month. The equipment used to make snacks and cakes has a current book value of IDR 28,000,000, and as it is no longer used it will be sold. Currently there are those who want to buy the equipment at a price of Rp. 25,000,000. The production manager will be reassigned to another department, and will no longer receive job benefits. PT. Rasa Mantap is able to buy 10,000 units of snacks and cakes per month as needed. Requested: 1. Make your analysis to recommend whether PT. The Steady taste should be accepted or not! (8%) 2. What is the maximum price that can be offered to PT. Feeling good when negotiating? (7%) 3. What strategic factors need to be considered in the decision? (5%)
