Variable Costing

Penjualan ( 5000 unit x $20) $100,000

Biaya-biaya Variable:
Harga Pokok Penjualan Variable $35,000
Biaya Penjualan dan adm Variable $15,000
Total biaya variable -$50,000
Margin Kontribusi $50,000
Biaya-biaya Tetap:
Biaya Overhead Pabrik Tetap $30,000
Biaya Penjualan & adm Tetap $10,000
Total biaya tetap -$40,000
Laba Bersih $10,000
case 1
Variable Costing

Total Per Unit

Sales ( 4000 units ) $80,000 $20
Less: Variable expenses -$40,000 $10
Margin kontribusi $40,000 $10
Less: Fixed expenses -$40,000
Net income $0

case 2
Variable Costing

Total Per Unit

Sales ( 7000 units ) $140,000 $20
Less: Variable expenses -$70,000 $10
Margin kontribusi $70,000 $10
Less: Fixed expenses -$40,000
Net income $30,000

case 3
Variable Costing

Total Per Unit

Sales ( 3000 units ) $60,000 $20
Less: Variable expenses -$30,000 $10
Margin kontribusi $30,000 $10
Less: Fixed expenses -$40,000
Net income -$10,000

case 4
Variable Costing

Total Per Unit

Sales ( 4001 units ) $80,020 $20
Less: Variable expenses -$40,010 $10
Margin kontribusi $40,010 $10
Less: Fixed expenses -$40,000
Net income $10
case 5
Variable Costing

Total Per Unit

Sales ( 3999 units ) $79,980 $20
Less: Variable expenses -$39,990 $10
Margin kontribusi $39,990 $10
Less: Fixed expenses -$40,000
Net income -$10

case 6
Variable Costing

Total Per Unit

Sales ( 5000 units ) $100,000 $20
Less: Variable expenses -$50,000 $10
Margin kontribusi $50,000 $10
Less: Fixed expenses -$50,000
Net income $0

case 7
Variable Costing

Total Per Unit

Sales ( 5000 units ) $100,000 $20
Less: Variable expenses -$50,000 $10
Margin kontribusi $50,000 $10
Less: Fixed expenses -$70,000
Net income -$20,000

case 8
Variable Costing

Total Per Unit

Sales ( 5000 units ) $100,000 $20
Less: Variable expenses -$50,000 $10
Margin kontribusi $50,000 $10
Less: Fixed expenses -$30,000
Net income $20,000
case 9
Variable Costing

Total Per Unit

Sales ( 10.000 units ) $200,000 $20
Less: Variable expenses -$100,000 $10
Margin kontribusi $100,000 $10
Less: Fixed expenses -$30,000
Net income $70,000

case 10
Variable Costing

Total Per Unit

Sales ( 1000 units ) $20,000 $20
Less: Variable expenses -$10,000 $10
Margin kontribusi $10,000 $10
Less: Fixed expenses -$70,000
Net income -$60,000