Answer:

>>> Accountancy

A. Break Even Point (BEP) is the amount of sales in units or rupiah where the total cost is equal to the total revenue or profit is zero. To calculate BEP, we can use the formula:

BEP (unit) = Fixed Cost / (Selling Price per unit - Variable Cost per unit)

EP (unit) = Fixed Cost / (Selling Price per unit - Variable Cost per unit)BEP (rupiah) = BEP (unit) x Selling price per unit

EP (unit) = Fixed Cost / (Selling Price per unit - Variable Cost per unit)BEP (rupiah) = BEP (unit) x Selling price per unitIn this case, the total fixed costs are:

→ Production and Sales Fixed Costs = Overhead Fixed Costs + Administrative Fixed Costs + Distribution Fixed Costs

Fixed Costs of Production and Sales = 450,000 + 400,000 + 2,400,000 = 3,250,000

Variable Cost per total unit is:

Variable Cost per unit total = Raw Material Cost + Direct Labor + Variable Overhead Cost

ariable Cost per unit total = Raw Material Cost + Direct Labor + Variable Overhead CostVariable Cost per unit total = 250 + 200 + 4 = 454

→ BEP (unit) = 3,250,000 / (900 - 454) = 7,234.51 ≈ 7,235 units

→ BEP (rupiah) = 7,235 x 900 = 6,511,500

So, the BEP per unit is around 7,235 units, while the BEP in rupiah is around Rp. 6,511,500.

B. The company's expected profit from product sales can be calculated using the formula:

The company's expected profit from product sales can be calculated using the formula: Profit = (Selling Price per unit x Amount of Sales) - (Fixed Costs + Variable Costs per unit x Amount of Sales)

Profit = (900 x 11,000) - (3,250,000 + 454 x 11,000)

Profit = 9,900,000 - 8,994,000

rofit = 9,900,000 - 8,994,000Profit = 906,000

So, the company's expected profit from product sales is Rp. 906,000.

• 7 March 2023