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Soal Kasus 4 (20%) (LO 4) Perusahaan saat ini baru berproduksi 5.000 unit padahal kapasitas maximal adalah 10.000 unit. Tersedia idle capacity sebesar 5.000 unit.

Soal Kasus 4 (20%) (LO 4)
Perusahaan saat ini baru berproduksi 5.000 unit padahal kapasitas maximal adalah 10.000 unit. Tersedia idle capacity sebesar 5.000 unit. Perusahaan menerima special order dengan rincian berikut ini:
Oty Harga/Unit
Special Order 5.000 $ 13
Berikut contribution income statement ketika perusahaan memproduksi 5.000 unit:
Revenue 100.000
Variable Cost 40.000
Contribution Margin 60.000
Fixed Cost 48.000
Net operating income 12.000
Diminta:
Buatlah perhitungan keuntungan yang akan diterima perusahaan ketika menyelesaikan special order ini.

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