Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Product Form Segments of Ordinary life product line :
Ordinary life | Term ife | Whole life | |
Total revenues | 2.650.000 | 400.000 | 2.250.000 |
Variable policy benefit | 1.120.000 | 220.000 | 900.000 |
Other variable cost | 230.000 | 30.000 | 200.000 |
Direct fixed cost | 150.000 | 50.000 | 100.00 |
Indirect fixed cost | 50.000 |
Berapakah contribution margin ratio untuk whole life ?
- 35%
- 44%
- 47%
- 51%
- 85%
PEMBAHASAN
Rumus | \(Contribution\,m\arg in\,ratio = \frac{{Total\,{\mathop{\rm Re}\nolimits} venue\, – \,Variable\,policy\,benefit\, – \,Other\,{\mathop{\rm var}} iable\,\cos t\, – Direct\,fixed\,\cos t}}{{Whole\,life}}\) |
Pembahasan | \(\begin{array}{l} Contribution\,m\arg in\,ratio = \frac{{2.650.000\, – \,1.120.000\, – \,230.000\, – 150.000}}{{2.250.000}}\\ \,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, = \frac{{1.150.000}}{{2.250.000}} = 51\% \end{array}\) |
Jawaban | d. 51% |