PERTEMUAN 6
SOAL I
Cling Co. produces and sells three products (X, Y, and Z). The following data
relate to the three products. Labor is a fixed cost.
Demand in units
Selling price per unit
Raw materials costs per
unit
Labor time in minutes
per unit
X
190
$16
0
$
80
20
Y
200
$19
0
$10
0
28
Z
210
$18
0
$11
0
12
Required:
(1) Which is the most profitable product if there is no labor constraint?
(2) Which is the most profitable product if there is a labor constraint?
SOAL II
Bell Company produces and sells three products (A,B,C). The following data
relate to the three products.
Demand in units
Selling price per unit
Raw material costs/unit
Labor time in min/unit
A
120
$100
$50
12
B
110
$120
$60
17
C
100
$105
$60
7
Required:
(1) Calculate the contribution per labor minute for each product.
(2) Determine the best product mix. Assume there are five employees, and
given time for breaks, training, and regular meetings, there are a total of
2,200 minutes available per day.
SOAL III
Gail Johnston is the CFO of Lancet Technologies, a manufacturer of parts and
supplies for the cable TV industry. Gail has developed an analysis of the
profitability of the firm's two main product lines, cable hardware, and cable
supplies. Based on the analysis, she concludes that cable hardware is the most
profitable of the firm's product lines.
Sales
Cost of goods sold
Gross profit
Research and development
Selling expenses
Profit before taxes
Hardware
$4,000,000
(2,300,000 )
$1,700,000
Supplies
$3,000,000
(1,900,000 )
$1,100,000
Total
$7,000,000
(4,200,000 )
$2,800,000
(1,200,000 )
( 600,000 )
$ 1,000,000
Required:
(1) Explain why Gail may be wrong in her assessment of the relative
performances of the two product lines.
(2) Suppose that 80 percent of the R & D and selling expenses are traceable
to Hardware line. Prepare life-cycle income statements for each product and
calculate the return on sales. What does this tell you about the importance of
accurate life-cycle costing?