Beruflich Dokumente
Kultur Dokumente
Master Budget
Sales Budget
December January February March April May
Unit sales 7000 8000 9200 9900 9700 8500
Unit selling price $ 10 $ 10 $ 10 $ 10 $ 10 $ 10
Total sales revenue $ 70,000 $ 80,000 $ 92,000 $ 99,000 $ 97,000 $ 85,000
Production Budget
For the Quarter Ended March 31
Month
January February March Quarter
Unit sales 8000 9200 9900 27100
Plus: Desired ending inventory 2300 2475 2425 2425
Total needed 10300 11675 12325 29525
Less: Beginning inventory 2000 2300 2475 2475
Number of units to produce 8300 9375 9850 27050
April
Unit sales 9700
Plus: Desired ending inventory 2125
Total needed 11825
Less: Beginning inventory 2425
Number of units to produce 9400
DM (pounds) needed per unit 2
DM (pounds) needed for production 18800
Multiply by: Cost per pound $ 2
Total cost of DM purchases $ 37,600
Month
January February March Quarter
20% of current month DM purchases $ 6,726 $ 7,538 $ 7,844 $ 22,108
80% of prior month DM purchases $ 42,400 $ 26,904 $ 30,152 $ 99,456
Total cash payments $ 49,126 $ 34,442 $ 37,996 $ 121,564