1. 1 Pertemuan 22 Latihan Soal Matakuliah: J0274/Akuntansi Manajemen Tahun: 2005 Versi: 01/00

2. 2 Learning Outcomes Pada akhir pertemuan ini, diharapkan mahasiswa akan mampu : Memahami tingkat penguasaan atas materi yang telah diberikan

3. 3 Outline Materi SOAL Latihan

4. 4 The Small Motors Division is operating at 70 percent capacity. A request is received for 100,000 units of a certain model at $30 per unit. Full manufacturing cost of the motor, broken down as follows: Direct materials$10 Transferred-in part8 Direct labor2 Variable overhead1 Fixed overhead 10 Total cost$31 Should the Parts Division lower the transfer price to allow the Motor Division to accept the special order?

5. 5 Sales$100,000 $900,000$1,000,000 Cost of goods sold: Variable costs$ 60,000 $420,000$ 480,000 Fixed costs 20,000 200,000 220,000 Total cost of goods sold$ 80,000 $620,000$ 700,000 Gross profit$ 20,000 $280,000$ 300,000 Operating expenses: Variable expenses $ 25,000 $155,000$ 180,000 Fixed expenses 6,000 45,000 51,000 Total operating expenses$ 31,000 $200,000$ 231,000 Income (loss) from operations$ (11,000)$ 80,000$ 69,000 Battle Creek Cereal Co. Condensed Income Statement For the Year Ended August 31, 2006 Should Bran Flakes be discontinued? Differential items Variable cost $ 60,000 Variable cost $ 60,000 Sales $100,000 Sales $100,000 Variable expenses $ 25,000 Variable expenses $ 25,000 Bran Flakes Other Cereals Total

6. 6 Assume that a business is considering the disposal of several identical machines having a total book value of $100,000 and an estimated remaining life of five years. The old machines can be sold for $25,000. They can be replaced by a single high-speed machine at a cost $250,000. The new machine has a n estimated useful life of five years and no residual value. Analyses indicate an estimated annual reduction in variable manufacturing costs from $225,000 with the old machine to $150,000 with the new machine. No other changes in the manufacturing costs or the operating expenses are expected. Should the new machine be purchased?

7. 7 A refinery produces kerosene in batches of 4,000 gallons at a processing cost of $0.60 per gallon. Kerosene can be sold without further processing for $0.80 per gallon or further processed to yield gasoline, which can be sold for $1.25 per gallon. The additional processing cost $650 per batch, and 20% of the gallons of kerosene will evaporate during production.