Beruflich Dokumente
Kultur Dokumente
WASATCH MANUFACTURING
Master Budget
Sales Budget
December
Unit Sales
February
March
April
May
8900
9900
9200
9500
$9
$9
$9
$9
$9
$9
$76,000
$80,100
$89,100
$82,800
$85,500
$77,400
January
8444
8600
February
March
Quarter
Cash Sales
$20,025
$22,275
$20,700
$63,000
Credit Sales
$57,000
$60,075
$66,825
$183,900
$77,025
$82,350
$87,525
$246,900
Production Budget
January
February
March
Quarter
April
May
Unit Sales
8900
9900
9200
28000
9500
8600
1485
1380
1425
1425
1290
10385
11280
10625
29425
10790
1335
1485
1380
1335
1425
Untis to Produce
9050
9795
9245
28090
9365
February
9050
March
9795
Quarter
9245
April
28090
9365
18100
19590
18490
56180
18730
1959
1849
1873
1873
20059
21439
20363
58053
1810
1959
1849
1810
18249
19480
18514
56243
$1.5
$1.5
$1.5
$1.5
$27,374
$29,220
$27,771
$84,365
February
March
$22,000
$8,212
Quarter
$22,000
$19,161
$8,766
$27,374
$20,454
$29,220
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Solutions Manual
March Purchases:
Total Cash Payment for DM:
$30,212
$27,927
$8,331
$8,331
$28,785
$86,925
$22,000 A/P
30% Cash Purchase
70% Credit Purchase to be paid next month
February
March
Quarter
9050
9795
9245
0.3
0.3
0.3
28090
0.3
2715
2939
2774
8427
$13
$13
$13
$13
$35,295
$38,201
$36,056
$109,551
Quarter
Production in Units
9050
9795
9245
$1.4
$1.4
$1.4
$1.4
$12,670
$13,713
$12,943
$39,326
Fixed Rent
$6,500
$6,500
$6,500
$19,500
$2,100
$2,100
$2,100
$6,300
$21,270
$22,313
$21,543
$65,126
Less: Depreciation
$0
$0
$0
$0
$21,270
$22,313
$21,543
$65,126
28090
February
March
Quarter
8900
9900
9200
$1.2
$1.2
$1.2
28000
$1.2
$10,680
$11,880
$11,040
$33,600
$1,400
$1,400
$1,400
$4,200
$12,080
$13,280
$12,440
$37,800
$0
$0
$0
$0
$12,080
$13,280
$12,440
$37,800
February
March
Quarter
$6,000
$5,168
$4,997
$6,000
$77,025
$82,350
$87,525
$246,900
$83,025
$87,518
$92,522
$252,900
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Solutions Manual
Material Purchases
$30,212
$27,927
$28,785
$86,925
Direct Labor
$35,295
$38,201
$36,056
$109,551
MOH
$21,270
$22,313
$21,543
$65,126
Operating Expense
$12,080
$13,280
$12,440
$37,800
Equipement Purchase
$15,000
$6,000
$4,000
$25,000
Tax Payment
$10,800
$10,800
$113,857
$118,521
$102,824
$335,202
($30,832)
($31,003)
($10,302)
($82,302)
$36,000
$36,000
$18,000
$90,000
Financing
Borrowings
Repayments
$0
Interest Payments
Total Financing
($2,970)
($2,970)
$36,000
$36,000
$15,030
$87,030
$5,168
$4,997
$4,728
$4,728
$3
$3.9
$1.4
$0.6
$9
$252,000
Less: COGS
$249,200
Gross Profit
$2,800
$37,800
$5,200
($40,200)
$2,970
$0
($43,170)
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