Sales Budget= Units fixed overhead=Budgeted fixed overhead/Total hours needed*hours

Unit selling price* Ending Finished Goods Inventory BudgetDesired ending inventory(bulan)
Budgeted sales Unit cost*
Production Budget= Sales in unit Total Ending inventory
Desired ending inventory Cost of Goods Sold= Direct materials used
Total Needs Direct labor used
(Beginning inventory) Overhead
Units to be produced Budgeted manufacturing costs
Direct Materials Purchases Budget= Units to be produced Beginning finished goods(awal bulan*cost per unit)
Direct materials per unit* Cost of goods available for sale
Production needs (Ending Finished goods)
Desired ending inventory Budgeted cost of goods sold
Total needs Budgeted Income Statement= Sales(Budgeted sales)
(Beginning inventory) (COGS)
Direct materials to be purchased Gross margin
Cost per metal* (Selling and administrative expenses)
Total purchase cost metal Operating Income
Direct Labor Budget= Units to be produced Cash Budget= Beginning cash balance
Direct labor time per unit* Budgeted sales
Total hours needed Total cash available
Average direct labor per hour* Payment for:
Total direct labor cost Raw material purchase
Overhead Budget= Budgeted direct labor hours Direct labor
Variable overhead rate* Overhead (-dept.)
Budgeted variable overhead Selling and adm(-dept.)
Budgeted fixed overhead (Total disbursements)
Total overhead Tentative ending balance
Selling And Administrative Expenses BudgetPlanned sales in units Financing:
Variable selling and administrative expenses per unit* Borrowing
Total variable expenses Repayment
Fixed selling and administrative expenses: Interest
Salaries Total financing
Depreciation Ending cash balance
Other
(Total fixed expenses)
Total selling and administrative expenses