Budget Jan Actual Jan Budget feb

units per unit Amount units per unit Amount units per unit
J 5,000 30 150000 5750 30 172500 6000 30
North K 3000 15 45000 3500 15 52500 3250 15
Total 8,000 0 9250 0 9250
J 0 0 1500 30
South K 6000 15 90000 6250 15 93750 6500 15
Total 6000 0 6250 0 8000
J 7500 30 225000 8250 30 247500 8500 30
East K 0 0 2500 15
Total 7500 0 8250 0 11000
J 4000 30 120000 4750 30 142500 4500 30
west K 2500 15 37500 2625 15 39375 2750 15
Total 6,500 157,500 7,375 181,875 7,250

iT was decided that additional advertising campaign will be undertaken in south and east regions which will result in
You are required to preapare a sales budget for the month of Feb 2021 for presentation to managemnet, also show
 Budget feb
Amount
180000
48750
228750 1,250
45000 0
97500 250
142500 250
255000 750
37500 0
292500 750
135000 750
41250 125
176,250

regions which will result in additional sales of 1500 units of product J in south and 2500 units of product K in east.
o managemnet, also showing the budgeted and actual sales for the month of Jan 2021 which are to be provided as a guide in preparing sa
ded as a guide in preparing sales budget.
1) sales
Toughened glass 6000000
Bent glass 2000000
total sales 8000000
less cost of prdctn Float glass problem
direct material 4800000
direct wages 360000
prime cost 5160000
Factory overhead-fixed
salary of maange 60000
foreman salary 48000
light and power 30000
depreciation 126000
Factory overhead-variable
repairs 80000
stores 200000
sundries 36000
total 580000
gross profit 2260000
admin cost 360000
1900000

1st 2nd 3rd 4th Year

sales 15000 5000 10000 20000 50000
price per unit 12 12 12 12 12
180000 60000 120000 240000 600000

production budget
1st 2nd 3rd 4th Year
sales in unit 15000 5000 10000 20000 50000
Add desired ending
inventory of finished
goods 500 1000 2000 1500 1500
Total units required 15500 6000 12000 21500 51500
less expected
beginning inventory of
finished goods 1500 500 1000 2000 1500
Units to be produced 14000 5500 11000 19500 50000
raw material required
per unit
Float glass problem