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MANAGERIAL ACCOUNTING - Fourth Edition

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

Chapter 9: The Master Budget

December
8444
9
76000

Sales Budget
January
February
8900
9900
9
9
80100
89100

Cash Collections Budget


January
February
20025
22275
57000
60075
77025
82350

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

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MANAGERIAL ACCOUNTING - Fourth Edition


Direct Materials Budget
January
February
9050
9795
2
2

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

Chapter 9: The Master Budget

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

Cash Payments for Direct Material Purchases Budget


January
February
30% of current month DM purchases
8212.05
8766
70% of prior month DM purchases
17989.65
19161.45
total cash payments
26201.7
27927.45

Units Produced
Multiply by: Hours per unit
Direct Labor Hours
Multiply by: Direct Labor Rate per Hour
Direct Labor Cost

March

Cash Payments for Direct Labor Budget


January
February
9050
9795
0.03
0.03
271.5
293.85
13
13
3529.5
3820.05

March

March
9245
0.03
277.35
13
3605.55

Quarter
28090
0.03
842.7
13
10955.1

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MANAGERIAL ACCOUNTING - Fourth Edition


Cash Payments for Manufacturing Overhead Budget
January
February
Variable Manufacturing Overhead Costs
12670
13713
Rent (fixed)
6500
6500
Other Manufacturing Overhead (fixed)
Cash Payments for Manufacturing Overhead

2100
21270

Chapter 9: The Master Budget

Combined Cash Budget


January
February
6000
4943.8
77025
82350
83025
87293.8
26201.7
3529.5
21270
12080
15000
78081.2
4943.8

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

Cash Payments for Operating Expenses Budget


January
February
Variable Operating Expenses
10680
11880
Fixed Operating Expenses
1400
1400
Cash Payments for Operating Expenses
12080
13280

Cash Balance, beginning


Plus: Cash Collections
Total Cash Available
Less Cash Payments:
DM Purchases
Dirct Labor
MOH costs
Operating Expenses
Tax payment
Equipment purchases
Total Cash Payments
Ending Cash before Financing
Financing:
Borrowings
Repayments
Interest Payments
Cash Balance, ending

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

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MANAGERIAL ACCOUNTING - Fourth Edition

Chapter 9: The Master Budget

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MANAGERIAL ACCOUNTING - Fourth Edition

Budgeted Manufacturing Cost per Unit


Direct Materials Cost per unit
Direct Labor cost per unit
Variable Manufacturing costs per unit
Fixed manufacturing overhead per unit
Cost of manufacturing each unit

$
$
$
$
$

3.00
0.39
2.60
0.60
6.59

Budgeted Income Statement


Sales Revenue
Less: Cost of goods sold
Gross Profit
Less: Operating Expenses
Less: Depreciation Expense
Operating Income
Less: interest expense
Less: income tax expense
Net Income

Chapter 9: The Master Budget

$
$
$
$
$
$
$
$
$

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

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