Академический Документы
Профессиональный Документы
Культура Документы
Total
Chair:
Midwest
Southwest
Total
Total Revenue
Outdoor Living Inc.
Schedule 2 - Production Budget
For the Year Ended December 31, 2008
Sales
Plus desired ending inventory, Dec. 31
Total
Less Estimated beginning inventory, Jan. 1
Total Production
Outdoor Living Inc.
Sechdule 3 - Direct Materials Budget
For the Year Ended December 31, 2008
Table (note A)
Chair (note b)
Total
Hourly Rate
Total direct labor cost
Note A:
Cutting - 30,500 units x 0.25 hrs per unit
Assembly - 30,500 units x 0.20 hrs per unit
Painting - 30,500 units x 0.05 hrs per unit
Note B:
Cutting - 102,000 units x 0.10 hrs per unit
Assembly - 102,000 units x 0.15 hrs per unit
Painting - 102,000 units x 0.10 hrs per unit
Outdoor Living Inc.
Sehedule 5 - Factory Overhead Budget
For the Year Ended December 31, 2008
Indirect materials
Indirect labor
Depreciation of building
Depreciation of machinery and equipment
Insurance and property taxes
power and light
total factory overhead cost
Outdoor Living Inc.
Schedule 6 - Cost of Goods Sold Budget
For the Year Ended December 31, 2008
Finished goods inventory, Jan 1.
Work in progross inventory, Jan 1.
Direct materials inventory, Jan 1. (Note A)
Direct materials purchases (schedule 3)
Direct materials available for use
Less direct materials inventory, Dec 31 (Note B)
Cost of direct materials used
Direct labor (schedule 4)
Facotry overhead (Schedule 5)
Total Manufautring costs
total work in process during year
Less work in process during year, Dec. 31
Cost of goods manufactured
Cost of goods avalilable for sale
Inflation Factor
150.00
50.00
1.00
1.00
150.00
50.00
1.00
1.00
12,000.00
18,000.00
40,000.00
60,000.00
2.00
20.00
1.00
1.00
chair
10.00 bd ft
0.20 gal/unit
5.00
0.10
1.00
1.00
1.00
15.00
12.00
10.00
table
chair
0.25
0.20
0.15
0.10
0.15
0.10
Total Sales
150.00
150.00
1,800,000.00
2,700,000.00
30,000.00
4,500,000.00
40,000.00
60,000.00
100,000.00
Units
Tables
50.00
50.00
2,000,000.00
3,000,000.00
5,000,000.00
9,500,000.00
Units
Chairs
30,000.00
1,500.00
31,500.00
1,000.00
30,500.00
Direct Materials
Lumber (Board Feet)
100,000.00
4,500.00
104,500.00
2,500.00
102,000.00
Direct Materials
Paint (Gallons)
305,000.00
510,000.00
40,000.00
855,000.00
30,000.00
825,000.00
2.00
1,650,000.00
Total
6,100.00
10,200.00
800.00
17,100.00
1,000.00
16,100.00
20.00
322,000.00
1,972,000.00
305,000.00
6,100.00
510,000.00
10,200.00
Cutting
Assembely
Painting
Total
7,625.00
10,200.00
17,825.00
15.00
267,375.00
6,100.00
15,300.00
21,400.00
12.00
256,800.00
4,575.00
10,200.00
14,775.00
10.00
147,750.00
7,625.00
6,100.00
4,575.00
10,200.00
15,300.00
10,200.00
225,000.00
375,250.00
85,000.00
67,500.00
48,750.00
29,800.00
831,300.00
72,400.00
22,600.00
80,000.00
1,972,000.00
2,052,000.00
96,000.00
1,956,000.00
671,925.00
831,300.00
3,459,225.00
3,481,825.00
18,000.00
3,463,825.00
3,536,225.00
671,925.00
120,825.00
3,415,400.00
60,000.00
20,000.00
80,000.00
80,000.00
16,000.00
96,000.00
730,300.00
688,500.00
398,000.00
1,816,800.00
655,000.00
511,500.00
65,000.00
32,500.00
14,500.00
1,278,500.00
3,095,300.00
9,500,000.00
3,415,400.00
6,084,600.00
3,095,300.00
2,989,300.00
1,195,720.00
1,793,580.00