Furniturindo sells chairs, tables, and cupboards. Unit cost and sales data shown below: Unit sales price Chairs : 180000 Unit sales price Tables : 450000 Unit sales price Cupboards : 900000 Direct material cost/unit Chairs : 45000 Direct material cost/unit Tables : 150000 Direct material cost/unit Cupboards : 300000 Direct manufacturing labor/unit Chairs : 40000 Direct manufacturing labor/unit Tables : 70000 Direct manufacturing labor/unit Cupboards : 180000 Manufacturing overhead/unit Chairs : 15000 Manufacturing overhead/unit Tables : 30000 Manufacturing overhead/unit Cupboards : 60000 Average quantity sold per month (units) Chairs : 54000 Average quantity sold per month (units) Tables : 30000 Average quantity sold per month (units) Cupboards : 11000 Total fixed costs are 16.920.000.000

Required:

1. Calculate the weighted-average contribution margin/unit. 2. Compute and proof the break-even point for each product in units.

3. Furniturindo is considering buying a new machine. If a new machine is purchased, it will increase fixed costs by 30% and decrease direct labor variable costs by 60%. Is it better to buy a new machine or not if the target is to decrease the BEP units? Detail the calculation.

SESSION 4: Cost-Volume-Profit (CVP) Analysis Furniturindo sells chairs. tables. and cupboards. Unit cost and sales data shown below: Total fixed costs are Rp. 16.920 .000 .000 . Required: 1. Calculate the weighted-average contribution margin/unit (25 points). 2. Compute and proof the break-even point for each product in units. ( 25 points) 3. Furniturindo is considering buying a new machine. If a new machine is purchased, it will increase fixed costs by 30% and decrease direct labor variable costs by 60%. Is it better to buy a new machine or not if the target is to decrease the BEP units? Detail the calculation. (50 points)