SALES BUDGET

Oct
Sales in units
Selling price
Sales in peso

Nov
13,000
200
2,600,000

Dec
10,000
200
2,000,000

Discount
Net Sales
Collections

9,000
200
1,800,000
5,400

1ST
2ND
3RD
Bad Debts

PRODUCTION BUDGET
Oct
Nov
Sales in units
13,000
Desired ending
Beginning
Units to be produced
MULTIPLY BY 90% IF YOU HAVE SPOILAGE
MATERIALS BUDGET
Oct
# of inventory
Material A (4)
Ending inventory
Beginning inventory
Quantity to be purchased

Jan
9,500
200
1,900,000

Nov

534,600
570,000
760,000
36,000
1,864,600

Dec
10,000

Jan
9,500

Dec

9,000
1,000
(900)
9,100

Jan
9,100
36,400
6,030
(5,460)
36,970

Material B (2)
Ending inventory
Beginning inventory
Quantity to be purchased
DIRECT LABOR BUDGET
Oct
Units to be produced
Direct labor hours
Total hours
Direct labor cost
Direct lavor cost
VARIABLE OH BUDGET
Oct

18,200
3,015
(2,730)
18,485

Nov

Dec

Jan
9,100
0.50
4,550
30
136,500

Nov

Dec

Jan

Units to be produced
Variable OH hours
Total hours
Variable cost
Total VOH

9,100
0.5
4,550
15
68,250

COST OF PRODUCTION
WRONG
Beginning inventory
DM:
Mat A
Mat B
DL
OH
Variable
Fixed
Cost of Goods Sold

(218,060)
(109,030)

PURCHASES
PURCHASES
1,610,918
1,288,735
826,500
413,250
1500000
5,639,403

COST OF PRODUCTION
Beginning inventory
DM:
Mat A
Mat B
DL
OH
Variable
Fixed
Cost of Goods Sold

(218,060)
(109,030)
1,610,918
1,288,735
1500000
4,399,653

FIXED COST

MATERIAL A
55,500
0.75
250
0.98
6
4.00
7.50
1,500,000
1,223,775

COST OF GOODS SOLD

OCT
MAT A
MAT B
DIRECT LABOR

NOV

MATERIAL B
55,500
55,500
0.25
0.75
1.00
0.98
4.00
2.00
7.50
12.00
416,250
979,020

DEC

JAN
265,950
212,760
135,000

VARIABLE OH
FIXED OH
COGS

67,500
250,000

SELLING AND ADMINISTRATIVE BUDGET

OCT
NOV
VARIABLE EXP
FIXED EXP
ADVERTISING
BAD DEBTS
TOTAL
cogs of material a
UNIT IN SALES
QUANTITY
COST
TOTAL
DISCOUNT(TOTAL X .75 X .02)
TOTAL

DEC

JAN
360,000
450,000
10,000
36,000
856,000
JAN
9,000
2
12
216,000
3,240
212,760

CASH BUDGET
JAN
CASH RECEIVED
CASH PAID
COST
EXPENSE
NET CASH FLOW
INTEREST

1,864,600
848,451
690,000
326,149
1.50%

CASH EXPENSE
JAN
VARIABLE
FIXED
ADBVERTISING
DEPRECIATION
TOTAL CASH

360,000
450,000
30,000
(150,000)
690,000

CASH PAYMENT BUDGET

JAN
MAT A (
MAT B
DL
VOH

274,278
219,423
136,500
68,250

FOH
TOTAL

150,000
848,451

Feb

Mar

May

Jun

10,500
200
2,100,000

9,500
200
1,900,000

9,000
200
1,800,000

7,500
200
1,500,000

6,000

6,300

5,700

5,400

4,500

594,000
540,000
722,000
40,000
1,856,000

623,700
600,000
684,000
42,000
1,907,700

564,300
630,000
760,000
38,000
1,954,300

534,600
570,000
798,000
36,000
1,902,600

445,500
540,000
722,000
30,000
1,707,500

Feb

Mar
10,000
1,050
(1,000)
10,050

Feb

Apr
10,500
950
(1,050)
10,400

Mar

May
9,500
900
(950)
9,450

Apr

Jun
9,000
750
(900)
8,850

May

7,500
500
(750)
7,250

Jun

10,050
40,200
6,240
(6,030)
40,410

10,400
41,600
5,670
(6,240)
41,030

9,450
37,800
5,310
(5,670)
37,440

8,850
35,400
4,350
(5,310)
34,440

7,250
29,000
3,120
(4,350)
27,770

20,100
3,120
(3,015)
20,205

20,800
2,835
(3,120)
20,515

18,900
2,655
(2,835)
18,720

17,700
2,175
(2,655)
17,220

14,500
1,560
(2,175)
13,885

Feb

Mar
10,050
0.50
5,025
30
150,750

Feb

Apr

10,000
200
2,000,000

Apr
10,400
0.50
5,200
30
156,000

Mar

May
9,450
0.50
4,725
30
141,750

Apr

Jun
8,850
0.50
4,425
30
132,750

May

7,250
0.50
3,625
30
108,750

Jun

10,050
0.5
5,025
15
75,375

10,400
0.5
5,200
15
78,000

9,450
0.5
4,725
15
70,875

8,850
0.5
4,425
15
66,375

7,250
0.5
3,625
15
54,375

75% PAID WITHIN THE MONTH; 25% NEXT MONTH

VOH
55,500
0.25
1.00
2.00
12.00
333,000

FEB

DL
55,500
0.50
15.00

416,250

MAR
295,500
236,400
150,000

55,500
0.50
30.00

832,500
5,700,795

APR
310,075
248,220
157,500

DIRECT MATERIAL HAS TIMIN

FIXED HAS DEPRECIATION

MAY
280,925
224,580
142,500

JUN
265,950
212,760
135,000

221,625
177,300
112,500

75,000
250,000

FEB

78,750
250,000

MAR
400,000
450,000
10,000
40,000
900,000

FEB

APR
420,000
450,000
10,000
42,000
922,000

MAR
10,000
2
12
240,000
3,600
236,400

FEB

71,250
250,000

MAY
380,000
450,000
10,000
38,000
878,000

APR
10,500
2
12
252,000
3,780
248,220

MAR

67,500
250,000

JUN
360,000
450,000
10,000
36,000
856,000

MAY
9,500
2
12
228,000
3,420
224,580

APR

56,250
250,000
5,700,795

300,000
450,000
10,000
30,000
790,000
JUN

9,000
2
12
216,000
3,240
212,760

MAY

7,500
2
12
180,000
180,000

JUN

1,856,000

1,907,700

1,954,300

1,902,600

1,707,500

901,867
700,000
254,133

927,504
720,000
260,196

827,600
710,000
416,700

817,216
660,000
425,384

1,001,987
600,000
105,513

FEB

MAR

APR

400,000
450,000

420,000
450,000

(150,000)
700,000

(150,000)
720,000

FEB

MAR
292,079
233,663
150,750
75,375

MAY
380,000
450,000
30,000
(150,000)
710,000

APR
301,947
241,557
156,000
78,000

JUN
360,000
450,000

300,000
450,000

(150,000)
660,000

(150,000)
600,000

MAY
283,319
226,655
141,750
70,875

JUN
260,051
208,040
132,750
66,375

382,701
306,161
108,750
54,375

150,000
901,867

150,000
927,504

150,000
872,599

150,000
817,216

150,000
1,001,987

TYD June
55,500 A
200 B
11,100,000 C
33,300 D
11,066,700 E
3,296,700
3,450,000
4,446,000
11,192,700 total collection
222,000 total bad debts

cash flows
budgeted income statement

55,500.00

55,100

55,100
220,400
30,720
218,060
110,200
15,360
109,030 direct labor = P30 /hour
cost per input = 7.5 or 75

55,100
27,550
826,500

55,100
27,550
413,250

MATERIAL HAS TIMING 75% 25%

AS DEPRECIATION

1,640,025
1,312,020
832,500

416,250
1,500,000
5,700,795
5,700,795

2,220,000
2,700,000
60,000
222,000
5,202,000

TOTAL
11,192,700
5,324,625
4,080,000
1,788,075

1,788,075

2,220,000
2,700,000
60,000
(900,000)
4,080,000

MATERIAL A
TOTAL MATERIALS TO BE PRODUCED

XX
XX
0.75
7.5

0.98
5,369,624