Chocolate Cookie

Sales Budget
October November December January February
Sales in Units 400 400 400 400 500
Budgeted Price 1020 1020 1020 1020 1020
Sales in BDT 408000 408000 408000 408000 510000

*Assumed Materials on hand at the end of each month equal to 10% of the

Direct Material 1 (Baking Flour)

October November December January February
Production 400 400 400 400 500
Materials Per Unit (Gram) 400 400 400 400 400
Production needs 160,000 160,000 160,000 160,000 200,000
Add: Desired Ending Inventory* 16000 16000 16,000 20,000 20,000
Total Needed 176,000 176,000 176,000 180,000 220,000
Less: Beiginning Inventory 16000 16000 16,000 20,000
Materials to be purchased 176,000 192,000 192,000 196,000 240,000

Direct Material 2 (Sugar) Bu

October November December January February
Production 400 400 400 400 500
Materials Per Unit (Gram) 200 200 200 200 200
Production needs 80,000 80,000 80,000 80,000 100,000
Add: Desired Ending Inventory 8000 8000 8,000 10,000 10,000
Total Needed 88,000 88,000 88,000 90,000 110,000
Less: Beiginning Inventory 8000 8000 8,000 10,000
Materials to be purchased 88,000 96,000 96,000 98,000 120,000

Direct Material 3 (Margarine) B

October November December January February
Production 400 400 400 400 500
Materials Per Unit (Gram) 200 200 200 200 200
Production needs 80,000 80,000 80,000 80,000 100,000
Add: Desired Ending Inventory 8000 8000 8,000 10,000 10,000
Total Needed 88,000 88,000 88,000 90,000 110,000
Less: Beiginning Inventory 8000 8000 8,000 10,000
Materials to be purchased 88,000 96,000 96,000 98,000 120,000

Direct Material 4 (Eggs) Bud

October November December January February
Production 400 400 400 400 500
Materials Per Unit (Piece) 3 3 3 3 3
Production needs 1,200 1,200 1,200 1,200 1,500
Add: Desired Ending Inventory 120 120 120 150 150
Total Needed 1,320 1,320 1,320 1,350 1,650
Less: Beiginning Inventory 120 120 120 150
Materials to be purchased 1,320 1,440 1,440 1,470 1,800

Direct Material 5 (Milk) Bud

October November December January February
Production 400 400 400 400 500
Materials Per Unit (ml) 200 200 200 200 200
Production needs 80,000 80,000 80,000 80,000 100,000
Add: Desired Ending Inventory 8000 8000 8,000 10,000 10,000
Total Needed 88,000 88,000 88,000 90,000 110,000
Less: Beiginning Inventory 8000 8000 8,000 10,000
Materials to be purchased 88,000 96,000 96,000 98,000 120,000

Direct Material 6 (Chocolete Essen

October November December January February
Production 400 400 400 400 500
Materials Per Unit (Gram) 30 30 30 30 30
Production needs 12,000 12,000 12,000 12,000 15,000
Add: Desired Ending Inventory 1200 1200 1,200 1,500 1,500
Total Needed 13,200 13,200 13,200 13,500 16,500
Less: Beiginning Inventory 1200 1,200 1,200 1,500
Materials to be purchased 13,200 14,400 14,400 14,700 18,000

Direct Material 7 (Baking Powder

October November December January February
Production 400 400 400 400 500
Materials Per Unit (Gram) 15 15 15 15 15
Production needs 6,000 6,000 6,000 6,000 7,500
Add: Desired Ending Inventory 600 600 600 750 750
Total Needed 6,600 6,600 6,600 6,750 8,250
Less: Beiginning Inventory 600 600 600 750
Materials to be purchased 6,600 7,200 7,200 7,350 9,000

Manufacturing Overhead Bu
October November December January February
Budgeted Sales (Units Produced) 400 400 400 400 500
Rate of Variable MOH per Unit 60 60 60 60 60
Variable MOH costs* 24,000 24,000 24,000 24,000 30,000
Fixed MOH costs 84,000 84,000 84,000 84,000 84,000
Total MOH costs 108,000 108,000 108,000 108,000 114,000
Less: Non Cash Costs** 4,000 4,000 4,000 4,000 4,000
Total MOH costs 104,000 104,000 104,000 104,000 110,000
 **Depreciation Expense is a non cash co
*Variable MOH Costs Per Unit =

Selling and Administrative Bu

October November December January February
Budgeted Sales 400 400 400 400 500
Variable S & A rate per unit 100 100 100 100 100
Variable Expenses 40000 40,000 40,000 40000 50,000
Fixed S & A expenses 2000 2000 2000 2000 2000
Total S & A expenses 42000 42,000 42,000 42000 52,000

Cash Budget
October November December January February
Beginning Cash Balance 500,000 191,000 206,000 221,000 236,000
Add: Cash Collection 408000 408000 408000 408000 510000
Total Cash Available 908,000 599,000 614,000 629,000 746,000
Less: Cash Disbursements
Materials* 140,000 140,000 140,000 140,000 175,000
MOH 104000 104000 104000 104000 110000
S & A expenses 42000 42000 42000 42000 52000
Equipment Purchase 611,000
Dividend 20,000 20,000 20,000 20,000 20,000
Total Disbursements 917,000 306,000 306,000 306,000 357,000
Excess (deficiency) -9,000 293,000 308,000 323,000 389,000
Financing:
Borrowing 200,000
Total Financing 200,000
Ending Cash Balanace 191,000 206,000 308,000 323,000 389,000

*Direct Materials Cost Per Unit =

 kie

March April May June July August September

500 500 500 600 600 600 600
1020 1020 1020 1020 1020 1020 1020
510000 510000 510000 612000 612000 612000 612000
Chocolate Cake
nth equal to 10% of the following month’s production

Flour) Budget
March April May June July August September
500 500 500 600 600 600 600
400 400 400 400 400 400 400
200,000 200,000 200,000 240,000 240,000 240,000 240,000
20,000 20,000 24,000 24,000 24,000 24,000 24,000
220,000 220,000 224,000 264,000 264,000 264,000 264,000
20,000 20,000 20,000 24,000 24,000 24,000 24,000
240,000 240,000 244,000 288,000 288,000 288,000 288,000

) Budget
March April May June July August September
500 500 500 600 600 600 600
200 200 200 200 200 200 200
100,000 100,000 100,000 120,000 120,000 120,000 120,000
10,000 10,000 12,000 12,000 12,000 12,000 12,000
110,000 110,000 112,000 132,000 132,000 132,000 132,000
10,000 10,000 10,000 12,000 12,000 12,000 12,000
120,000 120,000 122,000 144,000 144,000 144,000 144,000

ne) Budget
March April May June July August September
500 500 500 600 600 600 600
200 200 200 200 200 200 200
100,000 100,000 100,000 120,000 120,000 120,000 120,000
10,000 10,000 12,000 12,000 12,000 12,000 12,000
110,000 110,000 112,000 132,000 132,000 132,000 132,000
10,000 10,000 10,000 12,000 12,000 12,000 12,000
120,000 120,000 122,000 144,000 144,000 144,000 144,000

Budget
March April May June July August September
500 500 500 600 600 600 600
3 3 3 3 3 3 3
1,500 1,500 1,500 1,800 1,800 1,800 1,800
150 150 180 180 180 180 180
 1,650 1,650 1,680 1,980 1,980 1,980 1,980
150 150 180 180 180 180 180
1,800 1,800 1,860 2,160 2,160 2,160 2,160

k) Budget
March April May June July August September
500 500 500 600 600 600 600
200 200 200 200 200 200 200
100,000 100,000 100,000 120,000 120,000 120,000 120,000
10,000 10,000 12,000 12,000 12,000 12,000 12,000
110,000 110,000 112,000 132,000 132,000 132,000 132,000
10,000 10,000 10,000 12,000 12,000 12,000 12,000
120,000 120,000 122,000 144,000 144,000 144,000 144,000

te Essence) Budget
March April May June July August September
500 500 500 600 600 600 600
30 30 30 30 30 30 30
15,000 15,000 15,000 18,000 18,000 18,000 18,000
1,500 1,500 1,800 1,800 1,800 1,800 1,800
16,500 16,500 16,800 19,800 19,800 19,800 19,800
1,500 1,500 1,500 1,800 1,800 1,800 1,800
18,000 18,000 18,300 21,600 21,600 21,600 21,600

der) Budget
March April May June July August September
500 500 500 600 600 600 600
15 15 15 15 15 15 15
7,500 7,500 7,500 9,000 9,000 9,000 9,000
750 750 900 900 900 900 900
8,250 8,250 8,400 9,900 9,900 9,900 9,900
750 750 750 900 900 900 900
9,000 9,000 9,150 10,800 10,800 10,800 10,800

d Budget
March April May June July August September
500 500 500 600 600 600 600
60 60 60 60 60 60 60
30,000 30,000 30,000 36,000 36,000 36,000 36,000
84,000 84,000 84,000 84,000 84,000 84,000 84,000
114,000 114,000 114,000 120,000 120,000 120,000 120,000
4,000 4,000 4,000 4,000 4,000 4,000 4,000
110,000 110,000 110,000 116,000 116,000 116,000 116,000
 sh costs = 4,000
Unit = 60

e Budget
March April May June July August September
500 500 500 600 600 600 600
100 100 100 100 100 100 100
50,000 50,000 50,000 60,000 60,000 60,000 60,000
2000 2000 2000 2000 2000 2000 2000
52,000 52,000 52,000 62,000 62,000 62,000 62,000

March April May June July August September

389,000 542,000 695,000 848,000 1052000 1256000 1460000
510000 510000 510000 612000 612000 612000 612000
899,000 1,052,000 1,205,000 1,460,000 1664000 1868000 2072000

175,000 175,000 175,000 210,000 210,000 210,000 210,000

110000 110000 110000 116000 116000 116000 116000
52000 52000 52000 62000 62000 62000 62000

20,000 20,000 20,000 20,000 20,000 20,000 20,000

357,000 357,000 357,000 408,000 408,000 408,000 408,000
542,000 695,000 848,000 1,052,000 1,256,000 1,460,000 1,664,000

542,000 695,000 848,000 1,052,000 1,256,000 1,460,000 1,664,000

Unit = TK 350
 Cash Budget
September October November DecemberJanuary
Beginning Cash Balance 500,000 191,000 206,000 221,000 236,000
Add: Cash Collection 408000 408000 408000 408000 510000
Total Cash Available 908,000 599,000 614,000 629,000 746,000
Less: Cash Disbursements
Materials* 140,000 140,000 140,000 140,000 175,000
MOH 104000 104000 104000 104000 110000
S & A expenses 42000 42000 42000 42000 52000
Equipment Purchase 611,000
Dividend 20,000 20,000 20,000 20,000 20,000
Total Disbursements 917,000 306,000 306,000 306,000 357,000
Excess (deficiency) -9,000 293,000 308,000 323,000 389,000
Financing:
Borrowing 200,000
Total Financing 200,000
Ending Cash Balanace 191,000 206,000 308,000 323,000 389,000

*Direct Materials Cost Per Uni

et
February March April May June July August
389,000 542,000 695,000 848,000 1052000 1256000 1460000
510000 510000 510000 612000 612000 612000 612000
899,000 ####### ####### ####### 1664000 1868000 2072000

175,000 175,000 175,000 210,000 210,000 210,000 210,000

110000 110000 110000 116000 116000 116000 116000
52000 52000 52000 62000 62000 62000 62000

20,000 20,000 20,000 20,000 20,000 20,000 20,000

357,000 357,000 357,000 408,000 408,000 408,000 408,000
542,000 695,000 848,000 ####### ####### ####### #######

542,000 695,000 848,000 ####### ####### ####### #######

er Unit = TK 350