Beruflich Dokumente
Kultur Dokumente
Master Budget
For Quarter Ended March 31
Unit Sales
Price per Unit
Sales Revenue
December
$
8,444.44 $
$
9.00 $
$
76,000.00 $
Sales Budget
January
February
8,900.00 $
9,900.00
9.00 $
9.00
80,100.00 $
89,100.00
$
$
$
$
$
$
$
$
Production Budget
January
February
8,900.00 $
9,900.00
1,485.00 $
1,380.00
10,385.00 $
11,280.00
1,335.00 $
1,485.00
9,050.00 $
9,795.00
Unit sales
Plus: Desired ending inventory
Total needed
Less: Beginning inventory
Units to produce
Units
to by:
be produced
Multiply
Quantity of DM Needed per $
unit
(lbs.) of DM needed for production
$
Quantity
(lbs.)
$
Plus: Desired ending inventory of DM (lbs$
Total quantity of DM needed (lbs.)
$
Less: Beginning inventory of DM (lbs.) $
Quantity of DM to purchase (lbs.)
$
Multiply by: Cost per pound
$
Total Cost of DM purchases
$
(1,959.00)
18,249.00 $
1.50 $
27,373.50 $
19,480.00
1.50
29,220.00
December purchases
January purchases
February purchases
March purchases
Total disbursements
$
$
22,000.00
8,212.05 $
$
19,161.45
8,766.00
30,212.05 $
27,927.45
$
$
$
$
$
$
$
$
$
$
$
$
$
27,927.45
3,820.05
22,313.00
13,280.00
10,800.00
Equipment purchases
Total Cash Payments
Ending Cash before financing
Financing:
Borrowings
Repayments
Interest payments
Total Financing
Cash Balance, ending
$
$
$
15,000.00 $
82,091.55 $
933.45 $
6,000.00
84,140.50
3,142.95
$
4,000.00 $
2,000.00
$
- $
$
- $
$
4,000.00 $
2,000.00
$
4,933.45 $
5,142.95
Budgeted Manufacturing Cost per Unit
NUFACTURING
Budget
nded March 31
Budget
$
$
$
March
9,200.00 $
9.00
82,800.00 $
$
$
$
March
20,700.00 $
66,825.00 $
87,525.00 $
April
9,500.00 $
###
$
85,500.00 $
May
8,600.00
9.00
77,400.00
dget
Quarter
63,000.00
183,900.00
246,900.00
et
Months
$
$
$
$
$
March
9,200.00
1,425.00
10,625.00
1,380.00
9,245.00
$
$
$
$
$
March
9,245.00
2.00
18,490.00
1,873.00
20,363.00
$
$
$
$
$
Quarter
28,000.00
1,425.00
29,425.00
1,335.00
28,090.00
$
$
$
$
$
April
9,500.00 $
1,290.00
10,790.00
1,425.00
9,365.00
$
$
$
April
9,365.00
2.00
18,730.00
dget
$
$
$
Quarter
28,090.00
###
56,180.00
1,873.00
58,053.00
(1,849.00) $
(1,810.00)
$
$
$
18,514.00 $
1.50
27,771.00 $
56,243.00
###
84,364.50
Purchases Budget
March
Quarter
May
8,600.00
$
$
$
$
$
20,454.00 $
8,331.30 $
28,785.30 $
22,000.00
27,373.50
29,220.00
8,331.30
86,924.80
March
9,245.00 $
0.03
277.35 $
13.00
3,605.55 $
Quarter
28,090.00
###
842.70
###
10,955.10
abor Budget
$
$
$
$
$
Overhead Budget
March
$
6,500.00
$
2,100.00
$
12,943.00
$
21,543.00
$
$
$
$
Quarter
19,500.00
6,300.00
39,326.00
65,126.00
xpenses Budget
March
$
11,040.00 $
$
1,400.00 $
$
12,440.00 $
Quarter
33,600.00
4,200.00
37,800.00
dget
$
$
$
March
5,142.95 $
87,525.00 $
92,667.95 $
$
$
$
$
$
28,785.30
3,605.55
21,543.00
12,440.00
-
$
$
$
$
$
Quarter
6,000.00
246,900.00
252,900.00
86,924.80
10,955.10
97,879.90
37,800.00
10,800.00
$
$
$
$
4,000.00 $
70,373.85 $
22,294.10 $
-
25,000.00
236,605.90
16,294.10
6,000.00
$
$
$
(6,000.00) $
(240.00) $
(6,240.00) $
(6,000.00)
(240.00)
(240.00)
$
ost per Unit
16,054.10 $
16,054.10
$
$
$
$
$
3.00
0.39
1.40
0.60
5.39
ent
h 31
$
252,000.00
(150,920.00)
101,080.00
$
$
(37,800.00)
(5,200.00)
58,080.00
$
$
(240.00)
(16,195.20)
41,644.80
.5% x 3 months
.5% x 2 months
$
$
$
180.00
60.00
240.00