Question
Exercise 4.4 PT. Bintang Kejora produces a mans trouser called macho-man which are located in Bandung. The sales of that mans trouser from the entire
Exercise 4.4
PT. Bintang Kejora produces a mans trouser called macho-man which are located in Bandung. The sales of that mans trouser from the entire Indonesia during the past few years are as follow:
Year | Total |
2002 | 165.000 |
2003 | 182.000 |
2004 | 197.000 |
2005 | 206.000 |
2006 | 245.000 |
2007 | 261.000 |
2008 | 264.000 |
Relating to the process of budget arrangement 2010, the company plans its sales volume. Therefore, make a sales forecast of the trousers sales for 2010, with this method:
Exercise 4.7
PT. Toisindo is company that produces kids toys. This company produces 3 types of product that each is given a code K-1, L-2, and M-3. Those 3 types of product are using the same raw material. In the end of 2009, the management of PT. Toisindo provides the budget for 2010 as follow:
Sales Budget
Product | Volume | Price | Value |
K-1 | 20.000 | 25.000 | 500.000.000 |
L-2 | 50.000 | 20.000 | 1.000.000.000 |
M-3 | 80.000 | 15.000 | 1.200.000.000 |
|
| Total Rp. | 2.700.000.000 |
Production Budget
Product | Sales Volume | Inventory 1/1/2010 | Inventory 31/12/2010 | Production Volume |
K-1 | 20.000 | 2.000 | 4.000 | 22.000 |
L-2 | 50.000 | 4.000 | 7.000 | 53.000 |
M-3 | 80.000 | 7.000 | 12.000 | 85.000 |
Required Raw Materials Budget
Raw Material | K1 | L-2 | M-3 | Total | |||
| Per Unit | Total | Per Unit | Total | Per Unit | Total |
|
Fabric | 0,5 | 11.000 | 0,5 | 11.000 | 0,5 | 11.000 | 33.000 |
Plastic | 1 | 53.000 | 1 | 53.000 | 1 | 53.000 | 159.000 |
Rubber | 0,7 | 15.000 | 0,8 | 42.400 | 0,9 | 76.500 | 134.300 |
Raw Material Purchases Budget
Raw Material | Production Cost | Inventory 1/1/2010 | Inventory 31/12/2010 | Purchases | ||
|
|
|
| Volume | Price | Value |
Fabric | 33.000 | 5.000 | 8.000 | 36.000 | 3.000 | 108.000.000 |
Plastic | 159.000 | 5.000 | 8.000 | 162.000 | 2.500 | 405.000.000 |
Rubber | 134.300 | 5.000 | 8.000 | 137.300 | 2.000 | 274.600.000 |
|
|
|
|
| Total Rp. | 787.600.000 |
Direct Labor Budget
Product | Working Hour | Fare per working hour | Value | |
| Per Unit | Total |
|
|
K-1 | 4 | 88.000 | 1.000 | 88.000.000 |
L-2 | 3 | 159.000 | 1.000 | 159.000.000 |
M-3 | 2 | 170.000 | 1.000 | 170.000.000 |
|
|
| Total Rp. | 417.000.000 |
Factory overhead budget is Rp 800 per direct working hour, and from that amount, 40% is variable cost. Meanwhile the marketing cost is budgeted to be Rp 90.000.000 and from that amount, about Rp 60.000.000 is variable cost that is distributed equally to each of the product unit that is being sold. And administration cost is budgeted to be Rp150.000.000.
Based on the data above, please count the break-even point of PT. Toisindo.
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