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Region Colarado Kansas Nebraska Missouri

Jan Feb Mar Total Units Value Units Value Units Value Units 10,000 20,000 6,000 12,000 4,000 8,000 20,000 16,500 5,000 20,000 51,500 33,000 10,000 40,000 103,000 9,000 2,500 10,000 27,500 18,000 5,000 20,000 55,000 4,500 2,500 10,000 21,000 9,000 5,000 20,000 42,000 30,000 10,000 40,000 100,000

Total Value 40,000 60,000 20,000 80,000 200,000

Market Research Co. share Sale forecast (Market Res) Sale Force Average Region % New England Middle Atlantic Southern States 20 50 30 Units 1,100 2,750 1,650 5,500

Printer Type writter 25,000 90,000 20% 10% 5,000 9,000 6,000 8,000 5,500 8,500 Printer Rate Type Writer Amount % Units 1,800 1,980,000 25 2,125 1,800 1,800 4,950,000 2,970,000 9,900,000 50 25 4,250 2,125 8,500

SALES BUDGET: Product Printer Typewritter

Units 5,500 8,500

Sales price

Sales (in amount) 1,800 9,900,000 500 4,250,000 14,150,000

Type Writer Rate Amount 500 1,062,500 500 500 2,125,000 1,062,500 4,250,000

Production Budget Particulars 1. Units to be sold (Sales budget) 2. Add: Desired Ending Finished goods
Total Finished goods available for sale

Ceno 21,000 6,200 27,200 (5,800) 21,400

Neno 37,500 10,500 48,000 (10,600) 37,400

Teno 54,300 12,200 66,500 (13,000) 53,500

3. Less: Expected Opening Finished goods


Units to be Produced

SALES BUDGET: Product Tribolite Polycal Powder X Units Rate Amount 80,000 1.50 120,000 40,000 2.00 80,000 100,000 0.80 80,000 Total Sales 280,000

Production Budget: Tribolite 80,000 6,000 86,000 (5,000) 81,000 Product Polycal Powder X 40,000 100,000 2,000 8,000 42,000 108,000 (4,000) (10,000) 38,000 98,000

Nos. of units to be sold Add: Desired Ending FG Total units required Less: Expected Opening FG Production

Direct material usage budget: Product Tribolite Polycal Powder X Total Direct material usage budget DIRECT MATERIAL PURCHASE BUDGET:

Raw material A B 81,000 162,000 76,000 98,000 157,000 260,000 Raw material A B 157,000 260,000 12,000 15,000 169,000 275,000 (10,000) (12,000) 159,000 263,000 0.20 0.10 31,800 26,300

Material used during production Add: Dersired ending Raw material Total requirement of raw material Less; Expected opening raw material Purchase Budget (in units) Purchase price per unit Purchase budget ( in amount)

DIRECT LABOR BUDGET: Tribolite Nos. of hours used in production for 1,000 units Per unit hour consumption Nos. of units to be produce Total hour consumed Rate of Direct labor per hour Direct labor budget (in amount) 50.00 0.050 81,000

Product Polycal 125.00 0.125 38,000

Powder X 12.50 0.013 98,000

4,050 4,750 1,225 hours hours hours 8 8 8 32,400 38,000 9,800

Factory overhead budget Product Total Tribolite Polycal Powder X Cost 81,000 38,000 98,000 0.050 0.125 0.013

Nos. of units to be produced Per unit hour consumption Total hour consumed

4,050 4,750 1,225 hours hours hours 6 24,300 Total Factory overhead 6 28,500 6 7,350 60,150 40,000 100,150

Variable cost per hour Total Variable cost Total fixed cost

Manfacturing cost Budget: 1 Direct material used: Material A (157,000 kgs x $ 0.20) Material B (260,000 kgs x $ 0.10) Direct material used 2 Direct labor used:

31,400 26,000 57,400

Product X Product Y Product Z Direct labor used

32,400 38,000 9,800 80,200

3 Factory overhead Variable factory overhead 60,150 Fixed factory overhead 40,000 Total Factory overhead Maufacturing cost budget

100,150 237,750

Per unit hour consumption

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Sales Budget Product A B C Unit to be Sold 20,000 50,000 30,000 Selling Price 55 50 80 Total Total Revenue 1,100,000 2,500,000 2,400,000 6,000,000

Production Budget Particulars 1. Units to be sold (Sales budget) 2. Add: Desired Ending Finished goods Total Finished goods required 3. Less: Expected Opening Finished goods Units to be Produced

A 20,000 10,000 30,000 (8,000) 22,000

B 50,000 15,000 65,000 (15,000) 50,000

C 30,000 6,000 36,000 (6,000) 30,000

Direct material usage budget: Product Product A 110 66,000

Raw material 50 41 44,000 -

30 -

Product B Product C Total Direct material usage budget

150,000 216,000

50,000 90,000 184,000

100,000 100,000

150,000 150,000

DIRECT MATERIAL PURCHASE BUDGET: Raw material Material used during production Add: Dersired ending Raw material Total requirement of raw material Less; Expected opening raw material Purchase Budget (in units) Purchase price per unit Purchase budget ( in amount) 110 216,000 25,000 241,000 (21,000) 220,000 3.00 660,000 50 184,000 23,000 207,000 (17,000) 190,000 2.00 380,000

STOCK 41 100,000 15,000 115,000 (10,000) 105,000 2.50 262,500

30 150,000 18,000 168,000 (18,000) 150,000 4.00 600,000

40 110,000

120,000 230,000

40 230,000 30,000 260,000 (25,000) 235,000 3.25 763,750

Manufacturing Cost Budget: 1 Direct material used: Plastic (3,500 kgs x $2) Paint (2,000 lts x $6) 2 Direct Labor used: Plastic moulder Painter

7,000 12,000 Direct material used

19,000

(2,000 hours x $6.20) 12,400 (1,200 hours x $ 6.0) 7,200 Direct labor used PRIME COST

19,600 38,600

3 Factory overhead: a. Fixed Factory overhead: Depreciation - Building 500 Depreciation - Equipment 800 Supervision 3,200 Insurance 220 Total Fixed FOH b. Variable Factory overhead: Indirect labor (3,200 hrs x 0.250) Indirect supplies (100,000 units x 0.004) General Factory (3,200 hrs x 0.050) Total variable FOH

4,720 800 400 160 1,360 6,080 44,680

Total FOH MANFACTURING COST ,