Segmented income statements for the past year Scented $ 10,000.00 $ 7,000.00 $ 3,000.00 $ 4,000.00 $ (1,000.00) Musical $ 15,000.
00 $ 12,000.00 $ 3,000.00 $ 5,000.00 $ (2,000.00) Regular $ 25,000.00 $ 12,500.00 $ 12,500.00 $ 3,000.00 $ 9,500.00 Total $ 50,000.00 $ 31,500.00 $ 18,500.00 $ 12,000.00 $ 6,500.00 $ 7,500.00 $ (1,000.00)
1 2 3 4 5 6 7
Sales Less: Variable expenses Contribution margin Less: Direct fixed expenses Segment margin Less: Common fixed expenses Operating income (loss)
Required 1 by increasing advertising by $1,000 ($250 for the scented line and $750 for the musical line), sales of Scented $ 13,000.00 $ 7,000.00 $ 6,000.00 $ 4,250.00 $ 1,750.00 Musical $ 19,500.00 $ 12,000.00 $ 7,500.00 $ 5,750.00 $ 1,750.00 Regular $ 25,000.00 $ 12,500.00 $ 12,500.00 $ 3,000.00 $ 9,500.00 Total $ 57,500.00 $ 31,500.00 $ 26,000.00 $ 13,000.00 $ 13,000.00 $ 7,500.00 $ 5,500.00
1 2 3 4 5 6 7
Sales Less: Variable expenses Contribution margin Less: Direct fixed expenses Segment margin Less: Common fixed expenses Operating income (loss)
Kesimpulan : Apabila menambah biaya iklan sebesar $1000, hal ini akan menjadikan Funtime memperoleh laba sebesar $5 Summary : By increasing advertising by $1000, Funtime will gain profit $5500
Required 2 eliminating the scented and musical lines would lower the sales of the regular line by 20 percent Scented $ $ $ $ $ Musical $ $ $ $ $ Regular $ 20,000.00 $ 12,500.00 $ 7,500.00 $ 3,000.00 $ 4,500.00 Total $ 20,000.00 $ 12,500.00 $ 7,500.00 $ 3,000.00 $ 4,500.00 $ 7,500.00
1 2 3 4 5 6
Sales Less: Variable expenses Contribution margin Less: Direct fixed expenses Segment margin Less: Common fixed expenses
7 Operating income (loss)
$ (3,000.00)
Kesimpulan : dengan menghilangkan scented dan musical lines maka perusahaan akan menanggung rugi yang lebih besar( Summary: By eliminating the scented and musical line, Funtime will get bigger Lost $3000
Required 3 Suppose that eliminating either line reduces sales of the regular cards by 10 percent 1. eliminating Scented and increasing advertising on Musical Line Scented Musical Regular Sales $ $ 19,500.00 $ 22,500.00 Less: Variable expenses $ $ 12,000.00 $ 12,500.00 Contribution margin $ $ 7,500.00 $ 10,000.00 Less: Direct fixed expenses $ $ 5,750.00 $ 3,000.00 Segment margin $ $ 1,750.00 $ 7,000.00 Less: Common fixed expenses Operating income (loss)
1 2 3 4 5 6 7
Total $ 42,000.00 $ 24,500.00 $ 17,500.00 $ 8,750.00 $ 8,750.00 $ 7,500.00 $ 1,250.00
1 2 3 4 5 6 7
2. eliminating Musical and increasing advertising on Scented Line Scented Musical Regular Sales $ 13,000.00 $ $ 22,500.00 Less: Variable expenses $ 7,000.00 $ $ 12,500.00 Contribution margin $ 6,000.00 $ $ 10,000.00 Less: Direct fixed expenses $ 4,250.00 $ $ 3,000.00 Segment margin $ 1,750.00 $ $ 7,000.00 Less: Common fixed expenses Operating income (loss)
Total $ 35,500.00 $ 19,500.00 $ 16,000.00 $ 7,250.00 $ 8,750.00 $ 7,500.00 $ 1,250.00
Kesimpulan :
Dengan mengeliminasi salah satu Lines ( Scented or Musical) dan meningkatkan biaya periklanan pada Lines
Kombinasi terbaik yang akan memberikan keuntungan paling besar bagi Funtime adalah dengan mengikuti saran J Summary : By eliminating one of the lines and increasing advertising on the other, the firm will gain profit $1250.
The best combination that gain the biggest profit to the firm is by listening to Jim Dorn advised : by increasing adv
$50,000.00 $40,000.00 $30,000.00
Scented Lines Musical Lines
$20,000.00 $10,000.00 $1 $(10,000.00) 2 3 4 5 6 7
Regular Lines Total
nd $750 for the musical line), sales of those two lines would increase by 30 percent
$60,000.00
$50,000.00 $40,000.00
$30,000.00 Scented Lines
Musical Lines Regular Lines
$20,000.00 $10,000.00 $1 2 3 4 5 6 7
Total
n Funtime memperoleh laba sebesar $5500
es of the regular line by 20 percent
$20,000.00
$15,000.00
Scented Lines
$10,000.00 Musical Lines
Regular Lines $5,000.00 Total
$5,000.00
Total
$1 $(5,000.00) 2 3 4 5 6 7
kan menanggung rugi yang lebih besar($3000) sehingga tidak bagus buat perusahaan
ar cards by 10 percent
$45,000.00
$40,000.00 $35,000.00 $30,000.00
$25,000.00
Scented Lines
Musical Lines
$20,000.00 $15,000.00
$10,000.00
Regular Lines Total
$5,000.00 $1 2 3 4 5 6 7
$40,000.00 $35,000.00
$30,000.00 $25,000.00 $20,000.00 Scented Lines
Musical Lines Regular Lines Total
$15,000.00 $10,000.00 $5,000.00 $1 2 3 4 5 6 7
ningkatkan biaya periklanan pada Lines yang dipertahankan maka Funtime akan tetap memperoleh Laba sebesar $1250.
Funtime adalah dengan mengikuti saran Jim Dorn yaitu dengan meningkatkan biaya periklanan $1000 maka Funtime akan memperoleh La
he firm will gain profit $1250.
ng to Jim Dorn advised : by increasing advertising by $1000 so the firm will gain profit $5500
Scented Lines Musical Lines
Regular Lines Total
Scented Lines
Musical Lines Regular Lines Total
Scented Lines
Musical Lines
Regular Lines Total
Total
Scented Lines
Musical Lines
Regular Lines Total
Scented Lines
Musical Lines Regular Lines Total
peroleh Laba sebesar $1250.
1000 maka Funtime akan memperoleh Laba sebesar $5500.
