Tugas : Ekonomi Teknik Kimia

Disusun Oleh : 1.Agung Prima Jaya (M1B114035) 3.Ronado Lingga (M1B114035)

2.Debby Irwansyah (M1B114048) 4.Ally saputra (M1B114040)

Soal
A process plant making 2000 tons per year of a product selling for $0.80 per lb has annual direct
production costs of $2 million at 100 percent capacity and other fixed costs of $700,000. What is
the fixed cost per pound at the break-even point ? if the selling price of the product is increased
by 10 percent, what is the dollar increase in net profit at full capacity if the income tax rate is 34
percent of gross earnings ?
Jawaban :
at break even point Gross product
Gross prost = total annual sales total product cost
0 = Total annual sales Total product cost
Jadi, Total annual sales = Total product cost
Total product cost = Direct cost + Fixed experies
Diketahui:
Total production = 2000 ton/year
Total product cost/lb = 0,80 $/lb
Annual direct production costs = 700.000
Ditanya : Fixed cost/lb at break-even point ?
Jawab: Fixed cost/lb = Total fixed cost
Total production at break-even point
= 700.000
Total production at break-even point
At break-even point
Total annual sales cost = Product cost selling price
Total annual sales cost = Total production in lb x cost/lb
Total production in lb pada x ,maka 0,08 $/lb
Total product cost = Direct production cost + Fixed cost
Dimana ,
Direct production cost = Direct product cost/lb . Total production in lb
Direct product cost/lb = Total production cost
Total product in lb
Total product in lb = 2000 ton 2000 lb = 4.000.000 lb/year
year 1 ton
Jadi,
Direct product cost/lb = 2.000.000 $ = 0,5 $/lb
4.000.000 lb/year
Total annual sales = Total product cost

x . 0,8 = x . 0,5 + 700.000

x (0,8 0,5) = 700.000

x = 2,33 . 106 lb at break-even point

6
Total production in lb at break-even point = 2,33 . 10 lb

Fixed cost = 700.00 = 0,3 $/lb

6
lb 2,33 . 10

Gross earnings = Total sales Total product cost

= Total sales (Direct cost + Fixed cost)
= (4.000.000 . 0,8) (2.000.000 +700.000) = 500.000
Profit = 500.000 . 0,66
= 330.000
Jika selling price naik 10 % ,maka ,

Gross earnings = Total sales Total product cost

= Total sales (Direct cost + Fixed cost)
= (4.000.000 . 0,8 . 10% increased) (2.000.000 +700.000)
= 820000
Net profit =820000 .0.66 = 541200

Increase income = 541200 330000 =211200