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Sales Budget

Sales last year 170000


Sales this year 204000
Unit Cost 140
Unit Selling Price 210 Quarters
1 2
Expected Unit Sales 40800 61200
Unit Selling Price 210 210
Budgeted Sales 8568000 12852000

Production Budget
Quarters
1 2
Expected Unit Sales 40800 61200
Desired Ending Inventory 6120 7140
Total units req. 46920 68340
Less Beg inv 3440 6120
Required Production Units 43480 62220

Materials purchase budget Quarters


1 2
Planned Production (units) 43480 62220
RM required per unit(ft) 10 10
RM required for production (ft) 434800 622200
Desired Ending Inv. 93330 100980
Total Req. 528130 723180
Less: Beg inv 55000 93330
Planned purchase of RM(ft) 473130 629850
Cost of material / ft $5 $5
Planned purchase of RM($) $2,365,650 $3,149,250

Direct labor budget


Quarters
1 2
Planned Production (units) 43480 62220
Direct Labor hrs per set 6 6
Direct labor hrs req 260880 373320
Cost per labor hr ($) $9 $9
Planned direct labor cost($) $2,347,920 $3,359,880

Overhead budget
Total Fixed overhead 2521000
Depr 425000
Fixed overhead less Dep 2096000
Quarters
1 2
Fixed Overhead 524000 524000
Depr 90000 90000
Total fixed Overhead $ 614,000 $ 614,000
Planned Production (units) 43480 62220
Variable Overhead (hr) 6 6
Total Variable hrs 260880 373320
Variable overhead Cost($) $6 $6
Total Variable Overhead Cost $1,565,280 $2,239,920

Total Overhead $2,179,280 $2,853,920

S&A budget
Quarters
1 2
Quarterly selling exp 850000 850000
Depreciation 75000 75000
Quarterly admin exp 980000 980000
Depreciation 120000 120000

Total S&A exp 2025000 2025000


Year
3 4
71400 30600 204000
210 210 840
14994000 6426000 42840000

Year
3 4
71400 30600 204000
3060 4896 21216
74460 35496 225216
7140 3060 19760
67320 32436 205456

Year
3 4
67320 32436 205456
10 10 40
673200 324360 2054560
48654 78264 321228
721854 402624 2375788
100980 48654 297964
620874 353970 2077824
$5 $5 20
$3,104,370 $1,769,850 10389120

Year
3 4
67320 32436 205456
6 6 24
403920 194616 1232736
$9 $9 36
$3,635,280 $1,751,544 11094624
Year
3 4
524000 524000 2096000
122500 122500 425000
$ 646,500 $ 646,500 2521000
67320 32436 205456
6 6 24
403920 194616 1232736
$6 $6 24
$2,423,520 $1,167,696 7396416

$3,070,020 $1,814,196 9917416

Year
3 4
850000 850000 3400000
75000 75000 300000
980000 980000 3920000
120000 120000 480000

2025000 2025000 8100000