19-51 A
outside only
div a
sell sell 2500 25000 0 to to di di outside
sales
6,500,000
1,875,000
4,875,000
variabel cost
3,900,000
1,500,000
2,925,000
cm
2,600,000
375,000
1,950,000
fxed cost ebit
580,000 2,020,000
selisih decision !
"#$%&#" '(
no transer 650,000
)A&%A!#* '+$
1,500,000
"#$%&#" $A*#$
2,150,000
. (%/ &A/$#& &%'#
25,000 86
vA total
div a
sell 12500 to div A outside total
6,750,000
937,500
6,500,000
7,437,500
4,425,000
750,000
3,900,000
4,650,000
2,325,000
187,500
2,600,000
2,787,500
580,000
1,745,000
2,207,500
275,000
187,500 transer
19-53 (%/%/
(#A*$
$A*#$
36,000,000
60,000,000
)A&%A!*# '+$
20,800,000
50,400,000
'(
15,200,000
9,600,000
)A&%A!#* '+$ # (%/%/
(#A*$
&A/$#& '+$
90
"%&#' (A#&%A*
12
6
"%&#' *A!+&
16
20
)A&%A!#* (A/
24
10
52
126
+A*
