Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Q1
2500
800
2500
800
2500
800
2500
800
tottal
10000
800
2000000
2000000
2000000
2000000
8000000
2500
2500
2500
2500
10000
125
125
125
125
500
2625
2625
2625
2625
10500
125
125
125
375
2625
2500
2500
2500
10125
sales unit
Less Beginning
inventory
Q2
Q1
Q2
2625
200
525000
Q1
Unit to be produced
Direct labour hour per
unit
Total labour budget
Budgeted wage per hour
Q4
Q3
2500
200
500000
Q2
Q4
2500
200
500000
Q3
Total
2500
200
500000
Q4
10125
800
2025000
Total
2625
2500
2500
2500
10125
13125
12500
12500
12500
50625
40
40
40
40
40
525000
500000
500000
500000
2025000
Q1
Budgeted direct labor
Q3
Q2
Q3
Q4
Year
13125
12500
12500
12500
50625
10
10
10
10
10
131250
3000
134250
125000
3000
128000
125000
3000
128000
125000
3000
128000
506250
12000
518250
Q2
Q3
Q4
13125
12500
12500
12500
50625
20
262500
7500
270000
20
250000
7500
257500
20
250000
7500
257500
20
250000
7500
257500
20
1012500
30000
1042500
Q1
100000
2000000
2100000
Q2
645750
2000000
2645750
Q3
1260250
2000000
3260250
Q4
1874750
2000000
3874750
525000
525000
134250
270000
500000
500000
128000
257500
500000
500000
128000
257500
500000
500000
128000
257500
closing balance
MASTER BUDGET
Sales
8000000
direct material
2025000
direct labour
2025000
factory overhead
518250
total manufacturing cost
gross profit
4568250
3431750
1042500
net income
2389250
Q4
100000
8000000
8100000
2025000
2025000
518250
1042500
5610750
2489250