PRODUCTION BUDGET

Jan Feb March April May

Sales (Units) 40,085 42,490 45,040 47,742 50,606
Targeted Ending Inventory 16,996 18,016 19,097 20,243 21,457
Units Needed 57,081 60,506 64,137 67,985 72,063
Beginning Inventory 16,034 16,996 18,016 19,097 20,243
Units Produced 41,047 43,510 46,121 48,888 51,820

Direct Labor Budget

Jan Feb March April May
Units Produced 41,047 43,510 46,121 48,888 51,820
Assembly Hours (4 Min/unit) 4 4 4 4 4
Productive Time 2,736.47 2,900.66 3,074.70 3,259.18 3,454.73
Unproductive Time (30%) 820.94 870.20 922.41 977.75 1,036.42
Total Time Needed 3,557.41 3,770.86 3,997.11 4,236.93 4,491.15
One Worker (160 H/M) 22.23 23.57 24.98 26.48 28.07
No of Worker Employed 24 25 27 29 30
Total Hours Available 3,840 4,000 4,320 4,640 4,800

Resource Spending
Salary Paid ($2.160/worker) 51,840 54,000 58,320 62,640 64,800

Resource Usage
$ Rate per Hour 13.50 13.50 13.50 13.50 13.50
Productive Time 36,942.35 39,158.91 41,508.45 43,998.93 46,638.86
Non-productive Time 11,082.70 11,747.67 12,452.54 13,199.68 13,991.66
Idle Capacity 3,814.95 3,093.42 4,359.02 5,441.39 4,169.49

ACTIVITY : INSPECT QUALITY (MAN PO

Jan Feb March April May
Unit Produced 41,047 43,510 46,121 48,888 51,820
Items Inspected (10%) 4,105 4,351 4,612 4,889 5,182

Inspection Hours Needed (7

Minute per Inspection) 478.88 507.62 538.08 570.36 604.57
Non-productive Time (30%) 143.66 152.29 161.42 171.11 181.37
Total Hours Needed 622.55 659.90 699.50 741.47 785.94
One Worker (160 H/M) 3.89 4.12 4.37 4.63 4.91
No of Worker Employed 5 5 5 5 6
Total Hours Available 800 800 800 800 960
Resource Spending
Salary Paid
($3.125 Old + $2.500 New) 15,000 15,000 15,000 15,000 17,500

Resource Usage
$ Rate per Hour 18.75 18.75 18.75 18.75 18.23
Productive Time 8,979.03 9,517.81 10,088.97 10,694.25 11,020.75
Non-productive Time 2,693.71 2,855.34 3,026.69 3,208.28 3,306.22
Idle Capacity 3,327.26 2,626.84 1,884.34 1,097.48 3,173.03

ACTIVITY : INSPECT QUALITY (INSPECTION M

Jan Feb March April May
Machine Needed 5 5 5 5 6
Theoritical Capacity (720 Hours) 3,600 3,600 3,600 3,600 4,320
Productive Capacity 478.92 507.62 538.18 570.38 604.68
Non-productive Capacity 143.68 152.29 161.45 171.11 181.40
Idle Capacity 2,977.40 2,940.09 2,900.37 2,858.51 3,533.92

Resource Usage
Depreciation Expenses
($500/Machine) 2,500 2,500 2,500 2,500 3,000

Resource Spending
$ Rate per Inspection Hours 0.69 0.69 0.69 0.69 0.69
Productive Capacity 332.58 352.51 373.74 396.10 419.92
Non-productive Capacity 99.78 105.75 112.12 118.83 125.98
Idle Capacity 2,067.64 2,041.73 2,014.14 1,985.07 2,454.11

ACTIVITY : INSPECT QUALITY (SQUARE METE

Jan Feb March April May
No of Worker Employed 5 5 5 5 6
Square Feet Per Inspector 150 150 150 150 150
Square Feet for Inspectors 750.00 750.00 750.00 750.00 900.00
Non-productive Square Feet (15%) 112.50 112.50 112.50 112.50 135.00
Total Square Feet Needed 862.50 862.50 862.50 862.50 1,035.00
Square Feet Available 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Resource Spending
Rent Expenses 4,500 4,500 4,500 4,500 4,500

Resource Usage
$ Rate per Square Feet 3.00 3.00 3.00 3.00 3.00
Productive Capacity 2,250.00 2,250.00 2,250.00 2,250.00 2,700.00
Non-productive Capacity 337.50 337.50 337.50 337.50 405.00
Idle Capacity 1,912.50 1,912.50 1,912.50 1,912.50 1,395.00

ACTIVITY : INSPECT QUALITY (TOTAL CO

Jan Feb March April May
Total Salary 15,000 15,000 15,000 15,000 17,500
Supplies (10% of Salaries) 1,500 1,500 1,500 1,500 1,750
Depreciation Expenses 2,500.00 2,500.00 2,500.00 2,500.00 3,000.00
Rent Expenses 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00
Manager Salaery Allocated 650.00 650.00 650.00 650.00 650.00
Total 24,150.00 24,150.00 24,150.00 24,150.00 27,400.00
PRODUCTION BUDGET
June July Aug Sept Oct Nov Dec Total
53,643 56,861 60,273 63,889 67,723 71,786 76,093 676,231
22,745 24,109 25,556 27,089 28,714 30,437 32,262 32,262
76,388 80,970 85,829 90,978 96,437 102,223 108,355 708,493
21,457 22,745 24,109 25,556 27,089 28,714 30,437 16,034
54,931 58,225 61,720 65,422 69,348 73,509 77,918 692,459

Direct Labor Budget

June July Aug Sept Oct Nov Dec Total
54,931 58,225 61,720 65,422 69,348 73,509 77,918 692,459
4 4 4 4 4 4 4 4
3,662.01 3,881.73 4,114.64 4,361.52 4,623.21 4,900.60 5,194.53 46,163.98
1,098.60 1,164.52 1,234.39 1,308.46 1,386.96 1,470.18 1,558.36 13,849.19
4,760.61 5,046.25 5,349.03 5,669.98 6,010.17 6,370.78 6,752.89 60,013.17
29.75 31.54 33.43 35.44 37.56 39.82 42.21
32 34 36 38 40 43 43
5,120 5,440 5,760 6,080 6,400 6,880 6,880

Resource Spending
69,120 73,440 77,760 82,080 86,400 92,880 92,880 866,160

Resource Usage
13.50 13.50 13.50 13.50 13.50 13.50 13.50
49,437.14 52,403.36 55,547.64 58,880.52 62,413.34 66,158.10 70,126.16 623,213.73
14,831.14 15,721.01 16,664.29 17,664.16 18,724.00 19,847.43 21,037.85 186,964.12
4,851.72 5,315.64 5,548.07 5,535.32 5,262.66 6,874.47 1,716.00 55,982.15

: INSPECT QUALITY (MAN POWER)

June July Aug Sept Oct Nov Dec Total
54,931 58,225 61,720 65,422 69,348 73,509 77,918 692,459
5,493 5,823 6,172 6,542 6,935 7,351 7,792 69,246

640.86 679.29 720.07 763.26 809.06 857.61 909.04 8,078.69

192.26 203.79 216.02 228.98 242.72 257.28 272.71 2,423.61
833.12 883.08 936.09 992.23 1,051.78 1,114.89 1,181.76 10,502.29
5.21 5.52 5.85 6.20 6.57 6.97 7.39
6 6 7 7 7 8 8
960 960 1,120 1,120 1,120 1,280 1,280
Resource Spending

17,500 17,500 20,000 20,000 20,000 22,500 22,500 217,500

Resource Usage
18.23 18.23 17.86 17.86 17.86 17.58 17.58
11,682.37 12,382.92 12,858.33 13,629.58 14,447.50 15,075.09 15,979.28 146,355.89
 3,504.71 3,714.88 3,857.50 4,088.88 4,334.25 4,522.53 4,793.78 43,906.77
2,312.91 1,402.20 3,284.17 2,281.54 1,218.25 2,902.39 1,726.94 27,237.35

PECT QUALITY (INSPECTION MACHINES)

June July Aug Sept Oct Nov Dec Total
6 6 7 7 7 8 8
4,320 4,320 5,040 5,040 5,040 5,760 5,760
640.97 679.35 720.07 763.35 809.08 857.62 909.07 8,079.29
192.29 203.81 216.02 229.01 242.72 257.29 272.72 2,423.79
3,486.74 3,436.85 4,103.91 4,047.65 3,988.20 4,645.09 4,578.21 43,496.92

Resource Usage

3,000 3,000 3,500 3,500 3,500 4,000 4,000 37,500

Resource Spending
0.69 0.69 0.69 0.69 0.69 0.69 0.69
445.12 471.77 500.05 530.10 561.86 595.57 631.30 5,610.62
133.54 141.53 150.01 159.03 168.56 178.67 189.39 1,683.19
2,421.35 2,386.70 2,849.94 2,810.86 2,769.58 3,225.76 3,179.31 30,206.20

ECT QUALITY (SQUARE METERS NEEDED)

June July Aug Sept Oct Nov Dec Total
6 6 7 7 7 8 8
150 150 150 150 150 150 150
900.00 900.00 1,050.00 1,050.00 1,050.00 1,200.00 1,200.00
135.00 135.00 157.50 157.50 157.50 180.00 180.00
1,035.00 1,035.00 1,207.50 1,207.50 1,207.50 1,380.00 1,380.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Resource Spending
4,500 4,500 4,500 4,500 4,500 4,500 4,500 54,000

Resource Usage
3.00 3.00 3.00 3.00 3.00 3.00 3.00
2,700.00 2,700.00 3,150.00 3,150.00 3,150.00 3,600.00 3,600.00 33,750.00
405.00 405.00 472.50 472.50 472.50 540.00 540.00 5,062.50
1,395.00 1,395.00 877.50 877.50 877.50 360.00 360.00 15,187.50

: INSPECT QUALITY (TOTAL COSTS)

June July Aug Sept Oct Nov Dec Total
17,500 17,500 20,000 20,000 20,000 22,500 22,500 217,500
1,750 1,750 2,000 2,000 2,000 2,250 2,250 21,750
3,000.00 3,000.00 3,500.00 3,500.00 3,500.00 4,000.00 4,000.00 37,500
4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 54,000
650.00 650.00 650.00 650.00 650.00 650.00 650.00 7,800
27,400.00 27,400.00 30,650.00 30,650.00 30,650.00 33,900.00 33,900.00 338,550
 Inventory
Manager Holding
Salary Salary Space Depreciation Supplies Costs
Inspect Quality 217,500 7,800 54,000 37,500 21,750 -
Receive and Store Components 112,500 15,600 22,000 12,000 11,250 -
Maintain Inventory 105,000 23,400 230,000 25,000 10,500 158,000
Move Components 87,500 15,600 12,000 28,000 8,750 -
Maintain Equipment 120,000 15,600 25,000 32,000 12,000 -
Total 642,500 78,000 343,000 134,500 64,250 158,000

Total Factory Overhead Budget

Salary 642,500
Manager Salary 78,000
Rent Expenses (Space) 343,000
Depreciation 134,500
Supplies 64,250
Inventory Holding Costs 158,000
Total 1,420,250
 Total
338,550
173,350
551,900
151,850
204,600
1,420,250
 PRODUCTIO
Jan Feb
Sales (Units) 40,085 42,490
0,4 x sales unit feb
Targeted Ending Inventory 16,996 (0,4 x 42490) 18,016
Sales + Targeted
Units Needed 57,081 (40085 + 16996) 60,506
Beginning Inventory 16,034 16,996
unit need - begin invent
Units Produced 41,047 ( 57081 - 16034 ) 43,510

Direct Lab
Jan Feb
Units Produced 41,047 43,510
Assembly Hours (4 Min/unit) 4 4
Unit prod x ass hour /60
Productive Time 2,736.47 (41047 x 4 /60) 2,900.67
0,25 x prod time
Unproductive Time (25%) 684.12 (0,25 x 2736,47) 725.17
Prod time + Unprod time
Total Time Needed 3,420.58 (2736,47+684,12) 3,625.83
tot time /60
One Worker (160 H/M) 21.38 (21,38/60) 22.66
No of Worker Employed 24 25
160 x no worker
Total Hours Available 3,840 (160 x 24) 4,000

Resource
160 x no worker
Salary Paid ($2.160/worker) 51,840 ( 160 x 24) 54,000

Resourc
salary paid / tot hours
$ Rate per Hour 13.50 (51840 / 3840) 13.50
prod time x rate hour
Productive Time 36,942.30 (2736,47 x 13,5) 39,159.00
un prod time x rate hour
Non-productive Time 9,235.58 (684.12 x 13,5) 9,789.75

(tot hour - tot time need) x rate hour

Idle Capacity 5,662.13 (3840-3420,58) x 13,5 5,051.25

ACTIVITY : INSPECT QU
 Jan Feb
Unit Produced 41,047 43,510
items inspect x unit prod
Items Inspected (8%) 3,284 ( 0,08 x 41047 ) 3,481
Inspection Hours Needed (7/60) x item inspect
(7 Minute per Inspection) 383.11 (7/60) x 3284 406.09
0,25 x insp hour
Non-productive Time (25%) 95.78 (0,25 x 383,11) 101.52
insp hour + non prod time
Total Hours Needed 478.88 (383,11 +95,78) 507.62
tot hour need / 160
One Worker (160 H/M) 2.99 (478.88 / 160) 3.17
No of Worker Employed 4 4
Total Hours Available 640 160 x no worker (160 x 4) 640
Resource
Salary Paid
($3.125 Old + $2.500 New) 12,500 3125 x no worker (3125 x 4) 12,500

Resourc
$ Rate per Hour 19.53 salary paid / tot hour (12500/640) 19.53
Productive Time 7,482.53 insp hour x rate hour (383,11 x 19,53) 7,931.51
Non-productive Time 1,870.63 non prod time x rate (95,78 x 19,53) 1,982.88
(tot H avlble - Tot H need) x rate
Idle Capacity 3,146.84 (640-478,88) x 19,53 2,585.61

ACTIVITY : INSPECT QUALIT

Jan Feb
Machine Needed 4 4
Theoritical Capacity (720 Hours) 2,880 720 x mach need (720 x 4) 2,880
Productive Capacity 383.11 406.09
Non-productive Capacity 95.78 0,25 x prod cpc (0,25 x 383,11) 101.52
Idle Capacity 2,401.11 2880 - 383,11 - 95,78 2,372.39

Depreciation Expenses Resourc

($500/Machine) 2,000 500 x mach need (500 x 4) 2,000

Resource
$ Rate per Inspection Hours 0.69 depr exp / theo cpc (2000/2880) 0.69
Productive Capacity 266.05 rate x prod cpc (0,69 x 383,11) 282.01
Non-productive Capacity 66.51 rate x non prod cpc (0,69 x 95,78) 70.50
Idle Capacity 1,667.44 rate x iddle cpc (0,69 x 2401,11) 1,647.49

ACTIVITY : INSPECT QUALITY

Jan Feb
No of Worker Employed 4 4
Square Feet Per Inspector 150 150
Square Feet for Inspectors 600.00 600.00
Non-productive Square Feet (15%) 90.00 0,15 x 600 90.00
Total Square Feet Needed 690.00 600 + 90 690.00
Square Feet Available 1,500.00 1,500.00
Resource
Rent Expenses 4,500 4,500

Resourc
$ Rate per Square Feet 3.00 4500 / 1500 3.00
Productive Capacity 1,800.00 3 x 600 1,800.00
Non-productive Capacity 270.00 3 x 90 270.00
Idle Capacity 2,430.00 (1500+600+90) x 3 2,430.00

ACTIVITY : INSPECT Q
Jan Feb
Total Salary 12,500 12,500
Supplies (10% of Salaries) 1,250 0,1 x 12500 1,250
Depreciation Expenses 2,000.00 diambil di tabel atasnya 2,000.00
Rent Expenses 4,500.00 4,500.00
Manager Salaery Allocated 650.00 650.00
Total 20,900.00 sum tot salary - manager salary 20,900.00
 PRODUCTION BUDGET
March April May June July Aug Sept Oct
45,040 47,742 50,606 53,643 56,861 60,273 63,889 67,723

19,097 20,243 21,457 22,745 24,109 25,556 27,089 28,714

64,137 67,985 72,063 76,388 80,970 85,829 90,978 96,437

18,016 19,097 20,243 21,457 22,745 24,109 25,556 27,089

46,121 48,888 51,820 54,931 58,225 61,720 65,422 69,348

Direct Labor Budget

March April May June July Aug Sept Oct
46,121 48,888 51,820 54,931 58,225 61,720 65,422 69,348
4 4 4 4 4 4 4 4

3,074.73 3,259.20 3,454.67 3,662.07 3,881.67 4,114.67 4,361.47 4,623.20

768.68 814.80 863.67 915.52 970.42 1,028.67 1,090.37 1,155.80

3,843.42 4,074.00 4,318.33 4,577.58 4,852.08 5,143.33 5,451.83 5,779.00

24.02 25.46 26.99 28.61 30.33 32.15 34.07 36.12

26 27 29 31 33 35 37 39

4,160 4,320 4,640 4,960 5,280 5,600 5,920 6,240

Resource Spending

56,160 58,320 62,640 66,960 71,280 75,600 79,920 84,240

Resource Usage

13.50 13.50 13.50 13.50 13.50 13.50 13.50 13.50

41,508.90 43,999.20 46,638.00 49,437.90 52,402.50 55,548.00 58,879.80 62,413.20

10,377.23 10,999.80 11,659.50 12,359.48 13,100.63 13,887.00 14,719.95 15,603.30

4,273.88 3,321.00 4,342.50 5,162.63 5,776.88 6,165.00 6,320.25 6,223.50

ACTIVITY : INSPECT QUALITY (MAN POWER)

 March April May June July Aug Sept Oct
46,121 48,888 51,820 54,931 58,225 61,720 65,422 69,348

3,690 3,911 4,146 4,394 4,658 4,938 5,234 5,548

430.46 456.29 483.65 512.69 543.43 576.05 610.61 647.25

107.62 114.07 120.91 128.17 135.86 144.01 152.65 161.81

538.08 570.36 604.57 640.86 679.29 720.07 763.26 809.06

3.36 3.56 3.78 4.01 4.25 4.50 4.77 5.06

4 4 5 5 5 5 6 6
640 640 800 800 800 800 960 960
Resource Spending

12,500 12,500 15,000 15,000 15,000 15,000 17,500 17,500

Resource Usage
19.53 19.53 18.75 18.75 18.75 18.75 18.23 18.23
8,407.47 8,911.88 9,068.50 9,612.93 10,189.38 10,801.00 11,130.83 11,798.79
2,101.87 2,227.97 2,267.13 2,403.23 2,547.34 2,700.25 2,782.71 2,949.70

1,990.66 1,360.16 3,664.38 2,983.84 2,263.28 1,498.75 3,586.47 2,751.51

ACTIVITY : INSPECT QUALITY (INSPECTION MACHINES)

March April May June July Aug Sept Oct
4 4 4 4 4 4 4 4
2,880 2,880 2,880 2,880 2,880 2,880 2,880 2,880
430.46 456.29 483.66 512.68 543.44 576.05 610.61 647.25
107.62 114.07 120.92 128.17 135.86 144.01 152.65 161.81
2,341.93 2,309.64 2,275.43 2,239.15 2,200.70 2,159.94 2,116.74 2,070.94

Resource Usage
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000

Resource Spending
0.69 0.69 0.69 0.69 0.69 0.69 0.69 0.69
298.93 316.87 335.88 356.03 377.39 400.03 424.03 449.48
74.73 79.22 83.97 89.01 94.35 100.01 106.01 112.37
1,626.34 1,603.91 1,580.16 1,554.97 1,528.26 1,499.96 1,469.96 1,438.15

ACTIVITY : INSPECT QUALITY (SQUARE METERS NEEDED)

March April May June July Aug Sept Oct
 4 4 5 5 5 5 6 6
150 150 150 150 150 150 150 150
600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00
90.00 90.00 90.00 90.00 90.00 90.00 90.00 90.00
690.00 690.00 690.00 690.00 690.00 690.00 690.00 690.00
1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
Resource Spending
4,500 4,500 4,500 4,500 4,500 4,500 4,500 4,500

Resource Usage
3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00
1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00
270.00 270.00 270.00 270.00 270.00 270.00 270.00 270.00
2,430.00 2,430.00 2,430.00 2,430.00 2,430.00 2,430.00 2,430.00 2,430.00

ACTIVITY : INSPECT QUALITY (TOTAL COSTS)

March April May June July Aug Sept Oct
12,500 12,500 15,000 15,000 15,000 15,000 17,500 17,500
1,250 1,250 1,500 1,500 1,500 1,500 1,750 1,750
2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00
650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00
20,900.00 20,900.00 23,650.00 23,650.00 23,650.00 23,650.00 26,400.00 26,400.00
 Nov Dec Total
71,786 76,093 676,231

30,437 32,262 32,262

102,223 108,355 708,493

28,714 30,437 16,034

73,509 77,918 692,459

Nov Dec Total

73,509 77,918 692,459
4 4 4

4,900.60 5,194.53 46,163.93

1,225.15 1,298.63 13,849.19

6,125.75 6,493.17 60,013.13

38.29 40.58
41 43

6,560 6,880

88,560 92,880 842,400

13.50 13.50

66,158.10 70,126.20 623,213.10

16,539.53 17,531.55 155,803.28

5,862.38 5,222.25 63,383.63

 Nov Dec Total
73,509 77,918 692,459

5,881 6,233 55,397

686.08 727.23 6,462.95

171.52 181.81 1,615.74

857.61 909.04 8,078.69

5.36 5.68
6 6
960 960

17,500 17,500 180,000

18.23 18.23
12,506.74 13,256.88 121,098.43
3,126.68 3,314.22 30,274.61

1,866.58 928.90 28,626.97

Nov Dec Total

4 4
2,880 2,880
686.08 727.23 6,462.95
171.52 181.81 1,615.74
2,022.40 1,970.96 26,481.31

2,000 2,000 24,000

0.69 0.69
476.44 505.02 4,488.16
119.11 126.26 1,122.04
1,404.44 1,368.72 18,389.80

Nov Dec Total

 6 6
150 150
600.00 600.00
90.00 90.00
690.00 690.00
1,500.00 1,500.00

4,500 4,500 54,000

3.00 3.00
1,800.00 1,800.00 21,600.00
270.00 270.00 3,240.00
2,430.00 2,430.00 29,160.00

Nov Dec Total

17,500 17,500 180,000
1,750 1,750 18,000
2,000.00 2,000.00 24,000
4,500.00 4,500.00 54,000
650.00 650.00 7,800
26,400.00 26,400.00 283,800
 Inventory
Manager Holding
Salary Salary Space Depreciation Supplies Costs
Inspect Quality 180,000 7,800 54,000 24,000 18,000 -
Receive and Store Components 112,500 15,600 22,000 12,000 11,250 -
Maintain Inventory 105,000 23,400 230,000 25,000 10,500 158,000
Move Components 87,500 15,600 12,000 28,000 8,750 -
Maintain Equipment 120,000 15,600 25,000 32,000 12,000 -
Total 605,000 78,000 343,000 121,000 60,500 158,000

Total Factory Overhead Budget

Salary 605,000
Manager Salary 78,000
Rent Expenses (Space) 343,000
Depreciation 121,000
Supplies 60,500
Inventory Holding Costs 158,000
Total 1,365,500
 Total
283,800
173,350
551,900
151,850
204,600
1,365,500