Pembahasan

1. Berapakah titik impas bulanan dalam jumlah unit (makanan ringan)? Dalam dollar
penjualan?

Unit CM = Sales – Variable Expenses

= $1,00 - $ 0,68
= $ 0,32
𝑇𝑜𝑡𝑎𝑙 𝐶𝑀
CM ratio =
𝑇𝑜𝑡𝑎𝑙 𝑆𝑎𝑙𝑒𝑠
$14.400
=
$45.000

= 0,32 -> 32%

𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
 Unit sales to break-even =
𝑈𝑛𝑖𝑡 𝐶𝑀
$4000
=
$0,32
= 12500 unit
𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
 Dollar sales to break-even =
𝐶𝑀 𝑅𝑎𝑡𝑖𝑜

$4000
=
0,32

= $12500

2. Jika terjual 45.000 unit, berapakah laba bersih perusahaan?

Elements of Cost Total Per Unit Percent of Sales

Sales (45,000 units) @ $1.00 $ 45000 $ 1.00 100%

Variable expenses (cost of snack) 30600 0.68 68%

@ $0.68
Contribution Margin 14400 $ 0.32 32%

Fixed expenses 4000

Net operating income $ 10400

Jadi total laba bersih yang diperoleh Vendmart adalah $10.400

3. Jika biaya sewa ruang digandakan, berapa titik impas bulanan dalam jumlah unit?
Dalam dollar penjualan?
Elements of Cost Total

Machine rental: 80 machines @ $22.10 $ 1768

Space rental: 80 locations @ (20.00 x 2) = $40.00 3200

Part time wages to service the additional 80 machines 500

Other fixed costs 132

Total monthly FC $ 5600

𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
 Unit sales to break-even =
𝑈𝑛𝑖𝑡 𝐶𝑀
$5600
=
$0,32
= 17500 unit
𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
 Dollar sales to break-even =
𝐶𝑀 𝑅𝑎𝑡𝑖𝑜

$5600
=
0,32

= $17500

4. Lihat data awal. Jika, selain sewa ruang tetap, Vendmart Food Services Company
membayar produsen mesin makanan $0,07 per unit yang terjual, berapakah titik impas
bulanan dalam jumlah unit? Dalam jumlah dollar?

New unit CM = Sales – Variable Expenses

= Sales – (cost of snacks @ 0,68 + payment to manufacturer @0,07

= $1 - $0,75

= $0,25

𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
 Unit sales to break-even =
𝑈𝑛𝑖𝑡 𝐶𝑀
 $4000
=
$0,25
= 16000 unit

𝑈𝑛𝑖𝑡 𝐶𝑀
New CM ratio =
𝑈𝑛𝑖𝑡 𝑆𝑒𝑙𝑙𝑖𝑛𝑔 𝑃𝑟𝑖𝑐𝑒
$0,25
= = 0,25 -> 25%
$1
𝐹𝑖𝑥𝑒𝑑 𝐸𝑥𝑝𝑒𝑛𝑠𝑒𝑠
 Dollar sales to break-even =
𝐶𝑀 𝑅𝑎𝑡𝑖𝑜

$4000
=
0,25

= $16000

5. Lihat data awal. Jika, selain sewa tetap, Vendmart membayar produsen mesin $0,11
atas setiap unit yang terjual yang melebihi titik impas, berapakah laba bersih baru jika
terjual 45.000 unit?
 Variable expenses = Cost of snacks @0,68 for 45000 units + payment to
manufacturer @0,11 for (45.000 – 12.500) units
= Cost of snacks @0,68 for 45000 units + payment to
manufacturer @0,11 for 32500 units
= $ (30600 + 3575)
= $34175

Elements of Costs Total

Sales (45000) @ $1 $ 45000

Variable expenses (costs of snacks @0,68 for 45000 unit + payment to 34175
manufacturer @0,11 for 32500 units

Contribution Margin 10825

Fixed expenses 4000

Net operating income $6825

Jadi, total laba bersih baru yang didapatkan Vendmart adalah $6825