Quarterly Annual in USD

Asia Specific Revenue $ 1,540.00 $ 6,160.00

India 0.3% 462 $ 1,900.00
Total World $ 36,000.00
Cost of Goods Sold $ 15,684.00

Revenue Budget( in INR millions)

Product Units

Case 1 Coca Cola 2,660

Case 2 Coca Cola 2,000

Production Budget

Product - Coca Cola

Case 1 Case 2
Budgeted Unit Sales 2,660 2,000
(+) Targeted Ending Finished Goods Inventory 0 0
Total required Units 2,660 2,000
(-) Beginning Finished Goods Inventory 0 0
Units of Finsihed goods to be produced 2,660 2,000
 Annual in INR
% Share for India COGS in USD in INR
₹ 133,000.00 0.0527777778 $ 827.77 ₹ 57,943.67

₹ 57,943.67

millions)

Selling Price (in RTotal Revenue (in Rs.)

50 133,000
50 100,000
 per 1L 1000ML/355ML
Material Cost Rs. 1.4 per 350 ML ₹ 3.94 2.8169014085
Carbonated Water(89%) ₹ 3.51
Sugar(11%) ₹ 0.43

Material

Physical Units Budget Carbonated Water Sugar Total

2660 Coke
2660 Coke * 0.89l * 0.11L
Direct Materials required Coca Cola Water Sugar
2,367 293
Litres Litres

Cost Budget
Available from Beginning Direct Materials Inventory
Carbonated Water : 0L 0
Sugar:0L 0

To be purchased in this period

Carbonated Water : (2367-0 Litres) * Rs 3.5 per Litre 8,285
Sugar : (293-0) Litres * Rs 0.43 per Litre 126

Total Direct Materials to be used this period 8,285 126 8,410

 Direct Manufacturing Labor costs Budget

Activities Output Units produced

Mixing and Processing 2,660

Budgeted overhead rate

Mixing

Variable costs (in Rs.)

Maintenance 219
Other 6,053

Fixed costs (in Rs.)

Indirect labor 3,600
Depreciation 360
Other 6,053
Total Budgeted costs 16,285
Cost driver 1330
Budgeted overhead rate 12.2443609023
per MH
ect Manufacturing Labor costs Budget

Input per
unit of Total for
output Cost * (2,00,000 units
Cost per unit of output (in Rs.) (DMH ) Input to be produced)

25 0.5 12.5 33,250

 Budgeted Unit Cost of Coca Cola

Cost per
unit of Input per
output unit of Total (in
(in Rs.) output Rs.)

Direct Material CO2 Water 3.5 0.89 3.115

Sugar and Additives 0.43 0.11 0.0473
Direct Manufacturing labor Mixing 25 0.5 12.5

0.5*1L
Coca Cola =
Overhead Mixing 12.244 0.5 MH 6.122

Total 21.7843
 Cost of Goods Sold Budget (Sales of 2660 Coca Cola)

Beginning Finished Goods Inventory

Direct Material
Direct Manufacturing Cost
Overhead

Cost of goods available for sale

(-) Ending Finished Goods Inventory
COGS

Cost of Goods Sold Budget (Sales of 1,85,000 Blue rugs)

Beginning Finished Goods Inventory
Direct Material
Direct Manufacturing labor
Overhead

Cost of goods available for sale

(-) Ending Finished Goods Inventory
COGS
of Goods Sold Budget (Sales of 2660 Coca Cola)

Total (in Rs.)

From Direct Materials Usage Budget 8,410

from Direct Manufacturing costs Budget 33,250
Mixing (Rs 6.1218* 2660 units if Coca Cola) 16,285

57,944
0
57,944

Goods Sold Budget (Sales of 1,85,000 Blue rugs)

Total (in Rs.)
From Direct Materials Usage Budget 8,410
from Direct Manufacturing Labor costs Budget 33,250
Weaving (Rs. 864* 2,00,000 rugs) 16,285

57,945
(Rs.21.784* 660 Coca Cola) 18,337
39,608
 Budgeted Income Statement

2660 Units of 2000 Units of

Coca Cola Coca Cola

Revenue 133,000 100,000

(-) COGS 57,944 39,608
Gross Margin 75,056 60,392
(-) Non manufacturing or Operating costs 0 0

Operating Income 75,056 60,392