Nama : Eva Nabila Dwi Pratiwi

NIM : 023165021
Kelas : Beasiswa Akuntansi 2016 (B204)
Tugas : Akuntansi Manajemen
Dosen : Mursid Setiadji, SE, AK, MM

PROBLEM 9-41

1. PREPARE A PRODUCTION BUDGET FOR SEPTEMBER, OCTOBER, NOVEMBER AND DECEMBER

JANI'S FLOWER AND GIFTS
PRODUCTION BUDGET
FOR THE YEAR ENDED DECEMBER,31
SEP OCT NOV
SALES IN UNIT 250 200 230
DESIRED ENDING INVENTORY 10 12 19
TOTAL NEEDS 260 212 249
LESS: BEG. INVENTORY - 10 12
UNITS TO BE PRODUCED 260 202 237

2. PREPARE A DIRECT MATERIALS PURCHASES BUDGET- FRUIT & SMALL GIFT FOR SEP, OCT, AND NO

JANI'S FLOWER AND GIFTS

DIRECT MATERIALS PURCHASES BUDGET- FRUIT
FOR THE YEAR ENDED DECEMBER 31, 2014
SEP OCT NOV
UNITS TO BE PRODUCED 260 202 237
DIRECT MATERIALS PER UNIT 1 1 1
PRODUCTION NEEDS 260 202 237
DESIRED END. INVENTORY 10 12 19
TOTAL NEEDS 270 214 256
LESS: BEG.INVENTORY 0 10 12
DM TO BE PURCHASE 270 204 244

JANI'S FLOWER AND GIFTS

DIRECT MATERIALS PURCHASES BUDGET- SMALL GIFT
FOR THE YEAR ENDED DECEMBER 31, 2014
SEP OCT NOV
UNITS TO BE PRODUCED 260 202 237
DIRECT MATERIALS PER UNIT 6 6 6
PRODUCTION NEEDS 1560 1212 1422
DESIRED END. INVENTORY 60 72 114
TOTAL NEEDS 1620 1284 1536
LESS: BEG.INVENTORY 0 60 72
DM TO BE PRODUCED 1620 1224 1464
3. WHY DO YOU THINK THERE IS SUCH A BIG DIFFERENCE IN BUDGETED UNITS FROM NOV TO DEC ?
Karena pada bulan Desember atau akhir tahun, permintaan akan Flower and Gifts melonjak naik.
Salah satunya dikarenakan natal dan pergantian tahun.
Oleh karena itu, Jani's flower and gifts menaikkan budgeted nya agar keuntungan yang didapat lebih besar d
BER AND DECEMBER

1
DEC TOTAL
380 1,060
5 5
385 1,106
19 41
366 1,065

IFT FOR SEP, OCT, AND NOV

GET- FRUIT
31, 2014
NOV TOTAL
237 699
1 1
237 699
19 41
256 740
12 22
244 718

T- SMALL GIFT
31, 2014
NOV TOTAL
237 699
6 6
1422 4194
114 246
1536 4440
72 132
1464 4308
UNITS FROM NOV TO DEC ? WHY DID JANI'S BUDGET FEWER UNITS IN JAN THAN DEC?
fts melonjak naik.

n yang didapat lebih besar dan tidak kehilangan pasar

 PROBLEM 9-42

1. CALCULATE CREDIT SALES FOR MAY, JUNE, JULY AND AUGUST

Credit Sales: May $ 246,500.00
June $ 238,000.00
July $ 250,750.00
August $ 255,000.00

2. PREPARE A SCHEDULE OF CASH RECEIPTS FOR JULY AND AUGUST

BENNET INC
SCHEDULE OF CASH RECEIPTS
AUGUST 31, 2014
July
Cash Sales $ 44,250.00
Payment On Account:
From May credit sales $ 12,325.00
From June credit sales $ 161,840.00
From July credit sales $ 62,687.50
From August credit sales $ -
Cash Receipts $ 281,102.50
PTS

August
$ 45,000.00

$ -
$ 11,900.00
$ 170,510.00
$ 63,750.00
$ 291,160.00
PROBLEM 9-46

PREPARE A SCHEDULE OF CASH RECEIPT FOR AUGUST AND SEPTEMBER

MAY $ 45,000.00
JUNE $ 50,000.00
JULY $ 47,500.00
AUGUST $ 48,500.00
SEPT $ 60,000.00

ARAGON AND ASSOCIATES

SCHEDULE OF CASH RECEIP
AUGUST 31,2014
MAY JUNE JULY
CASH SALES $ 45,000.00 $ 50,000.00 $ 47,500.00
RECEIVED ON ACCOUNT FROM:
MAY $ 13,500.00 $ 81,000.00 $ 35,100.00
JUNE $ 15,000.00 $ 90,000.00
JULY $ 14,250.00
AUGUST
SEPTEMBER
TOTAL CASH RECEIPT $ 58,500.00 $ 146,000.00 $ 186,850.00
 JULY AUGUST
$ 47,500.00 $ 60,000.00

$ 35,100.00
$ 90,000.00 $ 39,000.00
$ 14,250.00 $ 85,500.00
$ 14,550.00

$ 186,850.00 $ 199,050.00
 PROBLEM 9-47

Projected Sales Price Perunit

January 40,000
February 50,000
March 60,000
April 60,000
May 62,000

1
A. Sales Budget

Alison Manufacturing
Sales Budget
For The Quarter Ended March 31, 20XX
Januari February March Year
Units 40,000 50,000 60,000 150,000
Unit Selling Price 205 205 205 205
Budgeted Sales 8,200,000 10,250,000 12,300,000 30,750,000

B. Production Budget

Alison Manufacturing
Production Budget
For The Quarter Ended March 31, 20XX
Januari Februari March Year
Sales in units 40,000 50,000 60,000 150,000
Desired ending inventory 40,000 48,000 48,000 48,000
Total needs 80,000 98,000 108,000 198,000
Less beginning inventiry 32,000 40,000 48,000 32,000
Unit to be produced 48,000 58,000 60,000 166,000

C. Direct Materials Purchases Budget

Alison Manufacturing
Direct Material Purchases Budget( METAL)
For The Quarter Ended March 31, 20XX
Januari Februari March YEAR
Unit to be produced 48,000 58,000 60,000 166,000
direct material perunit 10 10 10 10
production needs 480,000 580,000 600,000 1,660,000
disered ending inventory 290,000 300,000 308,000 308,000
total needs 770,000 880,000 908,000 1,968,000
less: beginning inventory 240,000 290,000 300,000 240,000
direct material to be purchase 530,000 590,000 608,000 1,728,000
cost per metal 8 8 8 8
total purchase cost metal 4,240,000 4,720,000 4,864,000 13,824,000

Alison Manufacturing
Direct Material Purchases Budget (COMPONENT)
For The Quarter Ended March 31, 20XX
Januari Februari March YEAR
Unit to be produced 48,000 58,000 60,000 166,000
direct material perunit 6 6 6 6
production needs 288,000 348,000 360,000 996,000
disered ending inventory 174,000 180,000 184,800 184,800
total needs 462,000 528,000 544,800 1,180,800
less: beginning inventory 144,000 174,000 180,000 144,000
direct material to be purchase 318,000 354,000 364,800 1,036,800
cost per metal 5 5 5 5
total purcahse cost component 1,590,000 1,770,000 1,824,000 5,184,000

D. Direct Labor Budget

Alison Manufacturing
Direct labor Budget
For The Quarter Ended March 31, 20XX
Januari Februari March YEAR
Unit to be produced 48,000 58,000 60,000 166,000
direct labor time perunit in hours 3 3 3 3
total hours needed 144,000 174,000 180,000 498,000
average wage per hours 14.25 14.25 14.25 14.25
total direct labor cost 2,052,000 2,479,500 2,565,000 7,096,500

E. Overhead Budget
Alison Manufacturing
Overhead Budget
For The Quarter Ended March 31, 20XX
Januari Februari March YEAR
budgeted direct labor hours 144,000 174,000 180,000 498,000
variable overhead rate 2.4 2.4 2.4 2.4
budgeted variable overhead 345,600 417,600 432,000 1,195,200
budgeted fixed overhead 338,000 338,000 338,000 1,014,000
total overhead 683,600 755,600 770,000 2,209,200
F. Selling and Administrative Expenses Budget

Alison Manufacturing
Selling and Administrative Expenses Budget
For The Quarter Ended March 31, 20XX
Januari Februari March YEAR
Planned sales in units 40,000 50,000 60,000 150,000
Variable selling and administrative 3.6 3.6 3.6 3.6
Total variable expense 144,000 180,000 216,000 540,000
Fixed selling and admministrative expense
Salaries 50,000 50,000 50,000 150,000
Commission - - -
Depreciation 40,000 40,000 40,000 120,000
Shipping - - -
Other 20,000 20,000 20,000 60,000
Total fixed expense 110,000 110,000 110,000 330,000
Total selling administrative expens 254,000 290,000 326,000 870,000

Direct Materials:
Metal 80
Component 30 110
Direct Labor 42.75
Overhead 7.20
Fixed 6.11
166.06

Minimum Ending Inventory 50000

G. Ending Finished Goods Inventory Budget
Alison Manufacturing
Ending Finished Goods Inventory
For The Quarter Ended March 31, 20XX
Metal Component 48,000
Unit cost 166.06
Total ending inventory 7,970,805

H. Cost of Goods Sold Budget

Alison Manufacturing
Cost Of Good Sold Budget
For The Quarter Ended March 31, 20XX
Direct materials used 18,260,000
Direct labor used 7,096,500
Overhead 2,209,200
Budget manufacturing cost 27,565,700
Beginning finish goods 6,560,000
Cost of good available for sale 34,125,700
Less: ending finished good 7,970,805
Budgeted cost of goods sold 26,154,895

I. Budgeted Income Statement

Alison Manufacturing
Budgeted Income Statement
For The Quarter Ended March 31, 20XX
Sales 30,750,000
Less : COGS 26,154,895
Gross Margin 4,595,105
Less : selling and administrative expense 870,000
Operating income 3,725,105
Less : interest Expense 0
Income Before Income taxes 3,725,105
Less : income taxes
Net Income 3,725,105

J. Cash Budget
Alison Manufacturing
Cash Budget
For the Quarter Ended March 31, 20xx
Januari Februari March
beginning cash balance 400,000 (169,600) 14,300
cash sales and collections on account 8,200,000 10,250,000 12,300,000
total cash available 8,600,000 10,080,400 12,314,300
less disbursements
payments for:
raw material 5,830,000 6,490,000 6,688,000
direct labor 2,052,000 2,479,500 2,565,000
overhead 683,600 755,600 770,000
Selling and administrative expense 254,000 290,000 326,000
income tax
equipment

Total disbursements 8,819,600 10,015,100 10,349,000

Excess (deficiency) of cash available over needs f (219,600) 65,300 1,965,300
Borrowings 50,000
Repayments (50,000)
Interest (1,000)
Total Financing 50,000 (51,000)
Ending Cah Balance (169,600) 14,300 1,965,300
193
variable cost 2.4
f.c 338000
3.6
YEAR
1,965,300
30,750,000
32,715,300

19,008,000
7,096,500
2,209,200
870,000

29,183,700
3,531,600
50,000
(50,000)
(1,000)
(1,000)
3,530,600
 PROBLEM 9-50

PREPARE A CASH BUDGET FOR JULY. GIVE A SUPPORTING SCHEDULE THAT DETAILS THE CASH COLLECTION
CASH SALES 40%
APRIL $ 450,000 $ 180,000
MAY $ 580,000 $ 232,000
JUNE $ 900,000 $ 360,000
JULY $ 1,140,000 $ 456,000
AUGUST $ 1,200,000 $ 480,000
SEPTEMBER $ 1,134,000 $ 453,600

Source April May

Cash Sales $ 180,000 $ 232,000
Received on Account From :
April $ 118,800 $ 81,000
May $ 153,120
June
July
Total Cash Receipts $ 298,800 $ 313,000

Source April May

April $ 58,500 $ 58,500
May $ 75,400
June
July
Total Cash needed $ 58,500 $ 133,900

FEINBERG COMPANY
CASH BUDGET
FOR JULY

Beginning cash balance

Cash sales & collections on account:
Total cash avaiable
Less disbursement:
Payment for:
Raw materials $ 265,200
Direct labor $ 105,000
Depreciation $ 45,000
Prepaid insurance $ 6,000
Equipment $ 147,800
Operating expense $ 325,000
Total disbursement
Excees (deficiency) of cash available
Financing:
Borrowings
Dividend
Ending Cash balance
AT DETAILS THE CASH COLLECTION FROM SALES
60%
$ 270,000
$ 348,000
$ 540,000
$ 684,000
$ 720,000
$ 680,400

June July
$ 360,000 $ 456,000

$ 67,500
$ 104,400 $ 87,000
$ 237,600 $ 162,000
$ 300,960
$ 427,500 $ 1,005,960

June July

$ 75,400
$ 117,000 $ 117,000
$ 148,200
$ 192,400 $ 265,200

July
$ 27,000
$ 1,005,960
$ 1,032,960
$ (894,000)
$ 138,960

$ 20,000
$ (130,000)
$ 28,960
 PROBLEM 9-52

WILLISON COMPANY
DIRECT MATERIAL PURCHASES
FOR THE LAST QUARTER
FABRIC OCTOBER NOVEMBER DECEMBER
UNIT TO BE PRODUCED $ 20,000 $ 40,000 $ 25,000
DIRECT MATERIALS PER UNIT $ 0.2 $ 0.2 $ 0.2
PRODUCTION NEED $ 4,000 $ 8,000 $ 5,000
DESIRED ENDING INVENTORY $ 1,200 $ 750 $ 900
TOTAL NEEDS $ 5,200 $ 8,750 $ 5,900
LESS: BEGINNING INVENTORY $ 600 $ 1,200 $ 750
DM TO BE PURCHASES $ 4,600 $ 7,550 $ 5,150
COST/YARDS $ 3.5 $ 3.5 $ 3.5
TOTAL PURCHASES COST $ 16,100 $ 26,425 $ 18,025

WILLISON COMPANY
DIRECT MATERIAL PURCHASES
FOR THE LAST QUARTER
POLYFIBERFILL OCTOBER NOVEMBER DECEMBER
UNIT TO BE PRODUCED 20,000 40,000 25,000
DIRECT MATERIALS PER UNIT 6 6 6
PRODUCTION NEED 120,000 240,000 150,000
DESIRED ENDING INVENTORY 72,000 45,000 54,000
TOTAL NEEDS 192,000 285,000 204,000
LESS: BEGINNING INVENTORY 36,000 72,000 45,000
DM TO BE PURCHASES 156,000 213,000 159,000
COST/YARDS $ 0.05 $ 0.05 $ 0.05
TOTAL PURCHASES COST $ 7,800 $ 10,650 $ 7,950

WILLISON COMPANY
DIRECT LABOR BUDGET
FOR THE LAST QUARTER
OCTOBER NOVEMBER DECEMBER
UNIT TO BE PRODUCED 20,000 40,000 25,000
DIRECT LABOR TIME PER UNIT IN HRS 0 0 0
TOTAL HOURS NEEDED 2,000 4,000 2,500
AVARAGE WAGE PER HOURS 16 16 16
TOTAL DIRECT LABOR COST $ 31,000 $ 62,000 $ 38,750
 YEAR
$ 85,000
$ 0.2
$ 17,000
$ 900
$ 17,900
$ 600
$ 17,300
$ 3.5
$ 60,550

YEAR
85,000
6
510,000
54,000
564,000
36,000
528,000
$ 0.05
$ 26,400

YEAR
85,000
0
8,500
16
$ 131,750