Name ID Course

Section
Price

Company information

variable Expenses

Direct material
D

Fixed expenses
 Master Budget 2019 of Fuchka

Sales Budget and Expected Cash Collection

Jan February March

Projected Sales in (Units) 3720 4070 4070
Price per plate 40 40 40
Toal Sales 148800 162800 162800

Account Receivables 7440 8140 8140

Cash Collection 141360 154660 154660

Production Budget

Budgeted unit sales 3720 4070 4070

Add:Desired ending finished Goods inventory 0 0 0
Total Needs 3720 4070 4070
Less: Units of beginning Finished Goods Inventory 0 0 0
Required Production in Units 3720 4070 4070

Direct Materials Budget

Required Production 3750 4070 4070

Units of Raw Materials Per Plate 3.5 3.5 3.5
Units of Raw Materials Needed 13125 14245 14245
Add:Desired ending inventory 919 997 997
Total Units of Raw Material 14043.75 15242.15 15242.15
Less: Beginning Inventory 500 919 997
Unites to be purchased 13543.75 14323.4 14245
Cost of raw materials per plate 6 6 6
Cost of Raw Materials 81262.5 85940.4 85470
Ending inventory 7% of units of raw materials needed.
Cost of raw materials per plate increases slightly during Eid as the prices increase

Direct Labor Budget

Here,
Rate per Hour 30.00 Per worker gets 45000taka/ month. A

Required production in plate 3720 4070 4070

 Direct Labor per plate 0.10 0.10 0.10
Total Direct Labor Hour 372.00 407.00 407.00
Rate Per Hour 30.00 30.00 30.00
Total Cost of Direct Labor Hour 11160.00 12210.00 12210.00

Direct labors are forcasted to produce the bu

Every worker's work 6 hours from 4pm-10

Manufacturing Overhead Budget

Variable manufacturing overhead 11904.00 13024.00 13024.00

Fixed Manufacturing overhead 2000.00 2200.00 2200.00
Total Manufacturing Overhead 13904.00 15224.00 15224.00
Less:Depreciation 200.00 200.00 200.00
Cash Disbursments for MOH 13704.00 15024.00 15024.00

Selling And Administration Expense Budget

Variable 7440 8140 8140

Fixed Selling and Admin Expense Jan Feb Mar

Salaries (2) 3500 3500 3500
Depriciation 200 200 200
Commision provided to police 2000 2000 2000
Chada to local goons 1000 1000 1000
Total Selling and Administration Expense 14140 14840 14840
Less: Depreciation 200 200 200
Cash Disbursement 13940 14640 14640

Total Cash Disbursment 120066.50 127814.40 127344.00

Cash Budget
Jan Feb March

Beginning Cash Balance 11000 19734 34719

Total Cash Receipts 148800 162800 162800
Total Cash Available 159800 182534 197519
Less: Total Cash Disbusement 120067 127814 127344
Excess( Deficiency) Cash Available 39734 54719 70175

Personal Withdrawal -20000 -20000 -20000

Special Purchase 0 0 -30000
Interest 0 0 0
Total Financing -20000 -20000 -50000
Ending Cash Balance 19734 34719 20175
Repairs to the cart and burner are required during the month of March and December.
During the two eids additional chairs, table are rented and dispoable equipments such as plates are purchased to
2019 of Fuchka Business

April May June July August September

4070 1550 4500 3720 4650 3000
40 40 40 40 40 40
162800 62000 180000 148800 186000 120000

8140 3100 9000 7440 9300 6000

154660 58900 171000 141360 176700 114000

4070 1550 4500 3720 4650 3600

0 0 0 0 0 0
4070 1550 4500 3720 4650 3600
0 0 0 0 0 0
4070 1550 4500 3720 4650 3600
They buy materials in requirement with the monthly sales. No, ending inventory of finished Goods, therefore no begin

4070 1550 4500 3720 4650 3000

3.5 3.5 3.5 3.5 3.6 3.5
14245 5425 15750 13020 16740 10500
997 380 1103 911 1172 735
15242.15 5804.75 16852.5 13931.4 17911.8 11235
997 997 380 1103 911 1172
14245 4807.6 16472.75 12828.9 17000.4 10063.2
6 6 7 6 7 6
85470 28845.6 115309.25 76973.4 119002.8 60379.2

Eid as the prices increases during that particular time period.

gets 45000taka/ month. And works 5 hours a day.

4070 1550 4500 3720 4650 3000

 0.10 0.10 0.10 0.10 0.10 0.10
407.00 155.00 450.00 372.00 465.00 300.00
30.00 30.00 30.00 30.00 30.00 30.00
12210.00 4650.00 13500.00 11160.00 13950.00 9000.00

rcasted to produce the budget sales unit for upcoming future.

ork 6 hours from 4pm-10pm each day, so in order to calculate direct labor per plate I divided 6 with 60. As 1hour=60mins

13024.00 4960.00 14400.00 11904.00 14880.00 9600.00

2200.00 1600.00 3500.00 2000.00 3500.00 2000.00
15224.00 6560.00 17900.00 13904.00 18380.00 11600.00
200.00 250.00 250.00 250.00 250.00 300.00
15024.00 6310.00 17650.00 13654.00 18130.00 11300.00

8140 3100 9000 7440 9300 6000

Apr May Jun Jul Aug Sep

3500 3500 3500 3500 3500 3500
200 250 250 250 250 300
2000 2000 2500 2000 2500 2000
1000 1000 1500 1000 1500 1000
14840 9850 16750 14190 17050 12800
200 250 250 250 250 300
14640 9600 16500 13940 16800 12500

127344.00 49405.60 162959.25 115727.40 167882.80 93179.20

April May June July August September

20175 35631 28226 266 8339 -18544

162800 62000 180000 148800 186000 120000
182975 97631 208226 149066 194339 101456
127344 49406 162959 115727 167883 93179
55631 48226 45266 33339 26456 8277

-20000 -20000 -20000 -25000 -20000 -25000

0 0 -25000 0 -25000 0
0 0 0 0 0 0
-20000 -20000 -45000 -25000 -45000 -25000
35631 28226 266 8339 -18544 -16723
as plates are purchased to handle the large crowd.
 October November December
3410 3000 4650
40 40 40
136400 120000 186000

6820 6000 9300

129580 114000 176700

3720 3600 4650

0 0 0
3720 3600 4650
0 0 0
3720 3600 4650
y of finished Goods, therefore no beginning inventory.

3410 3000 4650

3.5 3.5 3.6
11935 10500 16740
835 735 1172
12770.45 11235 17911.8
735 835 735
12035.45 10399.55 17176.8
6 6 6
72212.7 62397.3 103060.8

3410 3000 4650

 0.10 0.10 0.10
341.00 300.00 465.00
30.00 30.00 30.00
10230.00 9000.00 13950.00

d 6 with 60. As 1hour=60mins

10912.00 9600.00 14880.00 Rent

2000.00 2000.00 2500.00 Utility
12912.00 11600.00 17380.00 Security Service fee
300.00 300.00 300.00
12612.00 11300.00 17080.00

6820 6000 9300

Oct Nov Dec Year End

3500 3500 3500 42000
300 300 300 3000
2000 2000 2000 25000
1000 1000 1000 13000
13620 12800 16100 83000
300 300 300 3000
13320 12500 15800 168820

108374.70 95197.30 149890.80

October November December Year End

-16723 -13698 -13895 11000

136400 120000 186000 1776400
119677 106302 172105 1787400
108375 95197 149891 1445186
11302 11105 22214 342214

-25000 -25000 -25000 -265000

0 0 -30000 -110000
0 0 0 0
-25000 -25000 -55000 -375000
-13698 -13895 -32786 -32786
5000
1000
200
 Master Budget of Fuchka Business

Sales Budget and Expected Cash Collection

Jan Feb
Projected Sales in Units 3100 3150
Price Per Plate 40 40
Expected Cash Colletion 124000 126000
In 2020, First 2months sale was normal. But in m
Bangladesh. Even after that due to safety issues
prohibited to sell anything in road, openly. After

Account Receivables 0 0
A/R=0, Because all sales are collected in the per

Production Budget
Budget Unit Sales 3100 3150
Add: Desired Ending Finished Goods Inventory' 0 0
Total Needs 3100 3150
Less: Units of beginning Finished Goods Inventory 0 0
Required Production in Units 3100 3150
They buy materials in requirement with the monthly

Direct Materials Budget

Required Production 3100 3150
Units of Raw Materials Per Plate 3.50 3.50
Units of Raw Materials Needed 10850.00 11025.00
Add:Desired ending inventory 759.50 771.75
Total Units of Raw Material 11609.50 11796.75
Less: Beginning Inventory 1171.80 759.50
Unites to be purchased 10437.70 11037.25
Cost of raw materials per plate 6.00 6.00
Cost of Raw Materials 62626.20 66223.50

Ending inventory 7% of units of raw materials neede

lockdown a 3% of ending inventory is maintained
The units of raw materials per place decreases sligh
 Direct Labor Budget

Rate per hour 30.00

Required production in plate 3100.00 3150.00
Direct Labor per plate 0.10 0.10
Total Direct Labor Hour 310.00 315.00
Rate Per Hour 30.00 30.00
Total Cost of Direct Labor Hour 9300.00 9450.00
Direct labors are forcasted to produce the budg
Every worker's work 6 hours from 4pm-10pm ea

Manufacturing Overhead Budget

Variable manufacturing overhead 12400 12600
Fixed Manufacturing overhead 2500 2500
Total Manufacturing Overhead 14900 15100
Less:Depreciation 200 200
Cash Disbursments for MOH 14700 14900

Selling And Administration Expense Budget

Variable 8680 8820

Fixed and Admin Expense

Salaries 4200 4200
Depriciation 200 200
Commision provided to police 2500 2500
Chada to local goons 1300 1300
Total Selling and Administration Expense 16880 17020
Less: Depreciation 200 200
Cash Disbursement 16680 16820

Total Cash Disbursment 103306.20 107393.50

Cash budget Jan Feb

Beginning Cash Balance -32785.95 -27092.15
Total Cash Receipts 124000.00 126000.00
Total Cash Available 91214.05 98907.85
Less: Total Cash Disbusement 103306.20 107393.50
Excess( Deficiency) Cash Available -12092.15 -8485.65
 Financing
Personal Withdrawal -15000.00 -15000.00
Special Purchase 0.00 0.00
Interest 0.00 0.00
Total Financing -15000.00 -15000.00
Ending Cash Balance -27092.15 -23485.65

As the business is non operational from March

employees.
Since the business resumes after a long period
ends meet.

Picture : The cart and

of Fuchka Business 2020

Mar Apr May Jun Jul Aug Sep Oct

2325 0 0 0 1162.5 1085 1200 1800
40 40 40 40 40 40 40 40
93000 0 0 0 46500 43400 48000 72000
hs sale was normal. But in middle of March it got decreased drastically due to COVID-19 and the locked down began and till May there was
er that due to safety issues there was no sales till June. And most importantly in most of the places in dhaka from March end to June end it
thing in road, openly. After that, again sales began though the amount was less till October but since November the sales started to increa

0 0 0 0 0 0 0 0
ales are collected in the period in Cash

2325 0 0 0 1162.5 1085 1200 1800

0 0 0 0 0 0 0 0
2325 0 0 0 1162.5 1085 1200 1800
0 0 0 0 0 0 0 0
2325 0 0 0 1162.5 1085 1200 1800
uirement with the monthly sales. No, ending inventory of finished Goods, therefore no beginning inventory

2325 0 0 0 1162.5 1085 1200 1800

3.50 0.00 0.00 0.00 3.30 3.30 3.30 3.30
8137.50 0.00 0.00 0.00 3836.25 3580.50 3960.00 5940.00
976.50 0.00 0.00 0.00 115.09 107.42 118.80 178.20
9114.00 0.00 0.00 0.00 3951.34 3687.92 4078.80 6118.20
771.75 976.50 0.00 0.00 0.00 115.09 107.42 118.80
8342.25 -976.50 0.00 0.00 3951.34 3572.83 3971.39 5999.40
6.00 0.00 0.00 0.00 6.00 6.00 6.00 6.00
50053.50 0.00 0.00 0.00 23708.03 21436.97 23828.31 35996.40

nits of raw materials needed at the begining then in march since the lockdown was all of a sudden the ending inventory becomes 12% and
inventory is maintained
ls per place decreases slightly after the business reopens.
 2325.00 0.00 0.00 0.00 1162.50 1085.00 1200.00 1800.00
0.10 0.00 0.00 0.00 0.10 0.10 0.10 0.10
232.50 0.00 0.00 0.00 116.25 108.50 120.00 180.00
30.00 0.00 0.00 0.00 30.00 30.00 30.00 30.00
6975.00 0.00 0.00 0.00 3487.50 3255.00 3600.00 5400.00
casted to produce the budget sales unit for upcoming future.
6 hours from 4pm-10pm each day, so in order to calculate direct labor per plate I divided 6 with 60. As 1hour=60mins

9300 0 0 0 4650 4340 4800 7200

2500 0 0 0 0 2200 2000 2000
11800 0 0 0 4650 6540 6800 9200
200 0 0 0 0 250 300 300
11600 0 0 0 4650 6290 6500 8900

6510 0 0 0 3255 3038 3360 5040

4200 2100 2100 2100 4000 4000 4000 4000

200 0 0 0 250 250 300 300
2500 0 0 0 2000 2000 2000 2000
1300 0 0 0 1000 1000 1000 1000
14710 2100 2100 2100 10505 10288 10660 12340
200 0 0 0 250 250 300 300
14510 2100 2100 2100 10255 10038 10360 12040

83138.50 2100.00 2100.00 2100.00 42100.53 41019.97 44288.31 62336.40

Mar Apr May Jun Jul Aug Sep Oct

-23485.65 -28624.15 -38724.15 -45824.15 -51924.15 -49524.68 -55144.64 -56432.95
93000.00 0.00 0.00 0.00 46500.00 43400.00 48000.00 72000.00
69514.35 -28624.15 -38724.15 -45824.15 -5424.15 -6124.68 -7144.64 15567.05
83138.50 2100.00 2100.00 2100.00 42100.53 41019.97 44288.31 62336.40
-13624.15 -30724.15 -40824.15 -47924.15 -47524.68 -47144.64 -51432.95 -46769.35
 -15000.00 -8000.00 -5000.00 -4000.00 -2000.00 -8000.00 -5000.00 -8000.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
-15000.00 -8000.00 -5000.00 -4000.00 -2000.00 -8000.00 -5000.00 -8000.00
-28624.15 -38724.15 -45824.15 -51924.15 -49524.68 -55144.64 -56432.95 -54769.35

on operational from March till June the ending cash balance of March is carried forward with the owner taking paersonal drawings and pay

esumes after a long period of shutdown cash position is a bit shaky and the owner withdraws amount in accordance of the excess cash tha

Picture : The cart and owner of the Fuchka Business

 Nov Dec
2850 3410
40 40
114000 136400
an and till May there was lockdown in
m March end to June end it was
the sales started to increase again.

0 0

2850 3410
0 0
2850 3410
0 0
2850 3410

2850 3410
3.30 3.30
9405.00 11253.00
376.20 562.65
9781.20 11815.65
178.20 376.20
9603.00 11439.45
6.00 6.00
57618.00 68636.70

ventory becomes 12% and after the

 2850.00 3410.00
0.10 0.10
285.00 341.00
30.00 30.00
8550.00 10230.00

mins

11400 13640
2000 2500 Utility
13400 16140 Rent
300 300 Security Charge
13100 15840 Salary

7980 9548

4000 4000
300 300
2000 2000
1000 1000
15280 16848
300 300
14980 16548

94248.00 111254.70

Nov Dec Year End

-54769.35 -43017.35 -32785.95
114000.00 136400.00 803300.00
59230.65 93382.65 770514.05
94248.00 111254.70 695386.10
-35017.35 -17872.05 75127.95
 -8000.00 -15000.00 -108000.00
0.00 0.00 0.00
0.00 0.00 0.00
-8000.00 -15000.00 -108000.00
-43017.35 -32872.05 -32872.05

aersonal drawings and paying 50% 0f the salary of the

nce of the excess cash that is available and makes his

 Conclusion and Reccomendation
A fuchka Business might be a small business but it is not free from risk and many l
was going pretty well before the Covid 19 lockdown but due to lockdown they had
2020. He didn’t have earning but he had to pay salary to his employees who are d
at that time. This pandemic was unexpected but since it had hit us once its's bette
for the future. So, just like any big businessess small businesses like fuchka busine
The fuchkawala from his business can save a very small amount each month , it wi
but it will help to servive maybe a bit in any unexpected situfuture.
Besides, now everyone is conscious about hygine. So, the owner of the fuchka bus
and serving his customers. It will help him earn good will and customer loyalty and
There are some occasions when fuchka place becomes very crowded as a result at
fuchkawala rent some chairs, tables etc. So to get rid of this additional outcome h
 ee from risk and many lives are dependent on it. This fuchka business
ue to lockdown they had to shut down their business from middle of March
s employees who are dependent on him and also had to run his family
ad hit us once its's better to be prepared for the any unexpected situation
esses like fuchka business also should start thinking about contingency plan
mount each month , it will be definitly be tough for a business like fuchka

owner of the fuchka business also should be very careful while making
nd customer loyalty and more customers will come to his fuchka cart.
y crowded as a result at that time to serve the customers better
s additional outcome he can buy these for once and all.