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Investment= P1893.50
1 pack = 8 pastillas
30 packs = 1 batch = 240 pastillas
(Schedule 1)
Sales Budget
For a month
Units to be Sold Unit Cost Sales Revenue
Estimated Sales Revenue 360 25 9,000
(Schedule 2)
Production Budget
For a month
No. of pieces to be
375
produced
Cost per Unit: X
(M-) (Sch4)
(Labor-0.3) (Sch3)
(FOH-0.3325)
Production Budget ₱
(Schedule 3)
(Schedule 4)
Raw Materials Budget
For a Month
Units to be Produced 375
Unit Cost (Cost Card) 13.37
Total Budgeted Materials Cost 5,013.75
(Schedule 5)
DEPRECIATION SCHEDULE
Equipment Amount Years Monthly depreciation
Mixing Bowl ₱ 250 5 4.17
Wooden Spoon ₱ 200 3 5.56
Tupperware 20 2 .83
TOTAL 10.56
(Schedule 6)
Overhead Budget
Variable Overhead
Plastic (15/50*375) P 112.50
Cellophane (3000/120) 25.00 137.50
Fixed Overhead
Rent 150.00
Depreciation 10.56 160.56
Overhead P 298.06
(Schedule 7)
Budgeted Marketing and Administrative Expenses
Variable ---
Fixed
Salesman’s Salary (50/day*24days) 1,200.00
Total P 1,200.00
(Schedule 8)
Budgeted Statement of Cost of Sales
For a Month
(Schedule 8)
Sales (Sch 1)
₱9,000.00
Less: Cost of Goods Sold (Sch 6) ₱6,251.34
Gross Profit ₱2,748.66
Less:Marketingand
Administrative Cost (Sch 7)
₱1,200.00
Net Operating Income ₱1,548.66
FINANCIAL RATIOS
Recipe - 200
3 kl Powdered Milk -
6 cans condensed
¾ kl Sugar
Cost Card
Breakeven Analysis
Variable Cost (for a month)
Total ₱4,842.00
Plastic 112.50
Cellophane 25.00
Direct Labor Cost ₱1,200.00
Total Variable Cost ₱6,179.50
Variable Cost per Unit 16.48
Depreciation ₱10.56
Salesman’s Salary 1,200.00
Rent ₱150.00
Total Fixed Cost ₱1,360.56