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April
Units
Sales price per unit
Total Sales
20,000
89.2
1784000
April
SALES BUDGET
May
35,000
89.2
3122000
June
Total
50000
105,000
89.2
4460000
PRODUCTION BUDGET
May
89.2
9366000
June
Total
Sales in Units
Desired units of
ending inventory
20,000
7000
35,000
10000
50,000
9000
105,000
26000
27,000
45,000
59,000
131,000
4000
7000
10000
21000
23,000
38,000
49,000
110,000
June
Quarter
23,000
4
92000
38,000
4
152000
49,000
4
196000
110,000
4
440000
76,000
98,000
84000
258,000
Total need
Less: Beginning
Inventory
168000
250000
280000
698000
46,000
76,000
98,000
46000
Total materals to be
purchased
122000
174000
182000
652000
$5.00
$5.00
$5.00
$5.00
$610,000.00
$870,000.00
$910,000.00
$3,260,000.00
x $5.00
Total cost of purchases
Quarter
Units to be produced
x 9 feet
Total material needs
23,000
9
207000
38,000
9
342000
49,000
9
441000
110,000
9
990000
114000
147000
126000
387000
321000
489000
567000
1377000
69000
114000
147000
69000
Total materials to be
purchased
252000
375000
420000
1308000
$2.00
$2.00
$2.00
$2.00
$504,000.00
$750,000.00
$840,000.00
$2,616,000.00
x $2.00
Total cost of purchased
$351,200
April
$557,000
May
$351,200
$557,000
$810,000
June
Total
$908,200
$1,367,000
$1,114,000
$810,000
$1,620,000
$875,000
$875,000
$1,685,000
$3,960,200
June
Quarter
Units to be produced
x .25 (Shaping)
23,000
0.25
38,000
0.25
49,000
0.25
110,000
0.25
$18.00
$18.00
$18.00
$18.00
$103,500.00
$171,000.00
$220,500.00
$495,000.00
x .70 (Assembly)
0.7
0.7
0.7
0.7
$16.00
$16.00
$16.00
$16.00
$257,600.00
$425,600.00
$548,800.00
$1,232,000.00
x .10 (Finishing)
0.1
0.1
0.1
0.1
$20.00
$20.00
$20.00
$20.00
$46,000.00
$76,000.00
$98,000.00
$220,000.00
$407,100.00
$672,600.00
$867,300.00
$1,947,000.00
June
Quarter
$40,940.00
$22,310.00
$11,500.00
$5,750.00
$67,640.00
$36,860.00
$19,000.00
$9,500.00
$87,220.00
$47,530.00
$24,500.00
$12,250.00
$195,800.00
$106,700.00
$55,000.00
$27,500.00
$80,500.00
$133,000.00
$171,500.00
$385,000.00
Fixed Overhead
$385,667.00
$385,667.00
$385,667.00
$385,667.00
Total Overhead
less: depreciation
$466,167.00
$242,500.00
$518,667.00
$242,500.00
$557,167.00
$242,500.00
$770,667.00
$242,500.00
$223,667.00
$276,167.00
$314,667.00
$528,167.00
June
Quarter
April
Total Cash Receipts
CASH BUDGET
May
$1,533,800.00
$2,647,200.00
$3,924,800.00
$8,105,800.00
$908,200.00
$407,100.00
$223,667.00
$400,000.00
$17,840.00
$1,367,000.00
$672,600.00
$276,167.00
$400,000.00
$31,220.00
$1,685,000.00
$867,300.00
$314,667.00
$400,000.00
$44,600.00
$3,960,200.00
$1,947,000.00
$528,167.00
$1,200,000.00
$93,660.00
-$423,007.00
-$99,787.00
$613,233.00
$376,773.00
$10,000.00
-$413,007.00
-$512,794.00
$10,000.00
-$413,007.00
-$512,794.00
$100,439.00
$100,439.00
Cash Payments:
Material Purchases
Direct Labor
Overhead
Fixed Sell. & Admin.
Variable Sell. & Admin.
Total Cash Payments
Excess (deficiency)
of cash
Beg. Balance of cash
Endng Balance of cash
February
Units
Sales price per unit
Total Sales
10,000
$75.00
$750,000.00
SALES BUDGET
March
14,000
$75.00
$1,050,000.00
(Repeated)
April
20000
$89.20
$1,784,000.00
May
35,000
$89.20
$3,122,000.00
Quarter
February (.10)
March (.20; .10)
$75,000.00
$210,000.00
$105,000.00
April (.70;.20;.10)
$1,248,800.00
$356,800.00
$178,400.00
$1,784,000.00
$2,185,400.00
$624,400.00
$2,809,800.00
$3,122,000.00
$3,122,000.00
$3,924,800.00
$8,105,800.00
May (.70;.20)
June (.70)
Totals
$1,533,800.00
$2,647,200.00
$75,000.00
$315,000.00
July
45,000
July
August
45,000
6000
30,000
51,000
9000
42,000
July
42,000
4
168000
July
42,000
9
378000
$1,938,967.00
$2,715,767.00 $3,266,967.00
June
50,000
$89.20
$4,460,000.00
Quarter
105000
$89.20
$9,366,000.00