Accounting Management

Robot companies will switch to producing robots that use electronic elements. Should a robot company produce 40,000 components for a new robot or should they purchase the electronic elements from another company for $12.5?

• The company produces its own robots

• Companies buy robots from other companies

• The company produces and also purchases robots from other companies

• The company neither produces nor purchases robots from other companies

A fish collecting and processing MSME sells 3 types of fish, namely salmon, dory and mackerel. Salmon is usually sold directly due to high demand but supermarkets offer to buy sushi made from salmon. If direct sales are $900,000 (sell), sales during further processing into sushi are $400,000 (further process), and production costs are $300,000, should the company process salmon into sushi?

• It is necessary to process salmon into sushi because it will increase the company's revenue by $500,000

• It is necessary to process salmon into sushi because it will increase the company's revenue by $400,000

• It is necessary to process salmon into sushi because it will increase the company's revenue by $300,000

• It is necessary to process salmon into sushi because it will increase the company's revenue by $200,000

Calculate the difference in the total costs of the two alternatives

• 8.750.000

• 10.500.000

• 7.250.000

• 12.750.000

PT LakuLaku produces and sells product A. The following is the monthly sales forecast for the coming year:

January: 1,000 units

February: 1,200 units

March: 1,500 units

April: 1,800 units

May: 2,000 units

The selling price of product A is $100 per unit. PT LakuLaku provides a 5% discount for wholesale purchases that exceed 1,000 units per transaction. In practice, 80% of sales are credit sales, with repayment made the following month. The remainder is cash sales.

Calculate the monthly sales budget for product A during February!

• $50.000

• $25.000

• $48.000

• $24.000

PT LakuLaku produces and sells product A. The following is the monthly sales forecast for the coming year:

January: 1,000 units

February: 1,200 units

March: 1,500 units

April: 1,800 units

May: 2,000 units

The selling price of product A is $100 per unit. PT LakuLaku provides a 5% discount for wholesale purchases that exceed 1,000 units per transaction. In practice, 80% of sales are credit sales, with repayment made the following month. The remainder is cash sales.

Calculate the monthly sales budget for product A during May!

• $40.000

• $75.000

• $100.000

• $84.000

PT Kita Sejahtera is a company that produces and sells product X. Product X has an annual demand of 2,400 units. The order cost for each order is IDR 20,000,000. Storage and maintenance costs in the warehouse are 30% of the inventory value. The price per unit of product X is IDR 800,000.

Calculate optimal inventory using the Economic Order Quantity (EOQ) model for product X.

• 170 units

• 256 units

• 479 units

• 632 units

PT Sukses Sejahtera has fixed costs of $90,000 and a contribution margin per unit of $30. If the company's break-even point is 34,000 units, how much profit will it make if it sells 10,000 units?

• $510.000

• $210.000

• $710.000

• $310.000

PT Maju Satu Langkah has fixed costs of $950,000 and a contribution margin ratio of 0.5. How much sales revenue must the company have to break even?

• $1.900.000

• $4.900.000

• $2.900.000

• $3.900.000