BARACOSO

1. MERCHANDISE PURCHASE BUDGET

1ST 2ND 3RD
SALES 190,000.00 185,000.00 210,000.00
COGS RATIO 84% 84% 84%
COGS 159,600.00 155,400.00 176,400.00
FG - END 29,988.00
FG - BEG 27,132.00
17% 17%

MATERIALS - BEG 27,132.00 3 3

MATERIALS - PURCHASES 317,856.00 10 2.50
COGAS 344,988.00
MATERIALS - END 29,988.00 3 0.75
COGS 315,000.00 5 1.25

PROPER FORM 5 5
26
2
BUDGET ACTUAL Difference
PRODUCED UNITS 5,000 5,500 F (U)
VARIABLE COST
DM 6.80 34,000.00 33,900.00 100.00 3 3.00
DL 16.60 83,000.00 74,200.00 8,800.00 3 3.00
MOH 24.90 124,500.00 120,500.00 4,000.00 3 3.00
FIXED COST
DEPRECIATION 10,000.00 10,000.00 0.00
SUPERVISION 5,000.00 5,000.00 0.00
VARIANCE 256,500.00 243,600.00 12,900.00 12,900.00
5 5 10 5 20
5

46.5
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34

60