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WASATCH MANUFACTURING
Master Budget
Unit sales
Price per unit
Sales revenue
Cash sales
Credit collections
Total cash collections
Unit Sales
Plus: Desired ending inventory
Total needed
Less: Beginning Inventory
Units to Produce
December
8444
9
76000
Sales Budget
January
February
8900
9900
9
9
80100
89100
Production Budget
January
February
8900
9900
1485
1380
10385
11280
1335
1485
9050
9795
March
April
9200
9
82800
9500
9
85500
20700
66825
87525
Quarter
63000
183900
246900
9200
1425
10625
1380
9245
Quarter
28000
1425
29425
1335
28090
March
March
May
8600
9
77400
Page 1 of 5
Units to be produced
Multiply by: Quantity of DM needed per unit (lbs.)
Quantity of DM needed for production (lbs.)
Plus: Desired ending inventory of DM (lbs.)
Total quantity of DM needed (lbs.)
Less: Beginning inventory of DM (lbs.)
Quantity of DM to purchase (lbs.)
Multiply by: Cost per pound
Total cost of DM purchases
18100
1959
20059
1810
18249
1.5
27373.5
9245
2
Quarter
28090
2
18490
1873
20363
1849
18514
1.5
27771
56180
1873
58053
1810
56243
1.5
84364.5
8331.3
20454
28785.3
Quarter
25309.35
57605.1
82914.45
19590
1849
21439
1959
19480
1.5
29220
Units Produced
Multiply by: Hours per unit
Direct Labor Hours
Multiply by: Direct Labor Rate per Hour
Direct Labor Cost
March
March
March
9245
0.03
277.35
13
3605.55
Quarter
28090
0.03
842.7
13
10955.1
Page 2 of 5
2100
21270
12943
6500
Quarter
39326
19500
2100
21543
6300
65126
11040
1400
12440
Quarter
33600
4200
37800
5153.3
87525
92678.3
Quarter
6000
246900
252900
2100
22313
March
27927.45
3820.05
22313
13280
10800
6000
84140.5
3153.3
March
March
28785.3
3605.55
21543
12440
4000
70373.85
22304.45
82914.45
10955.1
65126
37800
10800
25000
232595.55
20304.45
2000
60
20244.45
2000
2000
60
20244.45
2000
4943.8
5153.3
Page 3 of 5
Page 4 of 5
$
$
$
$
$
3.00
0.39
2.60
0.60
6.59
$
$
$
$
$
$
$
$
$
252,000.00
184,412.35
67,587.65
37,800.00
5,200.00
24,587.65
60.00
6,867.74
17,659.91
Page 5 of 5