Production Budget

1st 2nd 3th 4th

Quarter Quarter Quarter Quarter Total
Budgeted units
sale 10,000 9,000 8,000 7,000 34,000
Add: Desired
ending 1800 1600 1400 1500 1500
Total units
needed 11,800 10,600 9,400 8,500 35,500
Less: Beginning
Inventory 1,600 1800 1600 1400 1600
Required
Production 10200 8,800 7,800 7,100 33,900
 Direct Raw Material Budget

2nd 3th 4th

1st Quarter Quarter Quarter Quarter Total
Required
Production 10,200 8,800 7,800 7,100 33,900
Raw material per
unit *3 *3 *3 *3 *3

Production needs 30,600 26,400 23,400 21,300 101,700

Add: Desired
ending inventory 3,960 3,510 3,195 2,240 2,240

Total needs 34,560 29,910 26,595 23,540 103,940

 Direct Raw Material Budget

2nd 3th 4th

1st Quarter Quarter Quarter Quarter Total
Less: Beginning
inventory 2,000 3,960 3,510 3,195 2,000
Raw Material to be
Purchased 32,560 25,950 23,085 20,345 101,940
Cost of raw material
to be purchased at $2 $65,120 $51,900 $46,170 $40,690 $203,880
 Amrigold Ltd

Schedule of Expected Cash Disbursements for Materials

2nd 3rd 4th
Ist quarter($) Quarter($) Quarter($) Quarter($) Total($)

Cost of raw material purchase 65,120 51,900 46,170 40,690 203,880

Beginning Balance of accounts of

accounts payable 14,850 14,850

1st Quarter Purchase 39,072 26,048 65,120

2nd Quarter Purchase 31,140 20,760 51,900

3rd Quarter Purchase 27,702 18,468 46,170

4th Quarter Purchase 24,414 24,414

Total Cash Disbursement for
material 53,922 57,188 48,462 42,882 20,2454