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:
a. Average Growth b. Least square c. If the company wants the growth of sales volume as 15% from the sales in 2008, how many products must be sold? 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.
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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