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    Budet Exercise

    Uploaded by

    Varun yashu
    The document provides revenue, production, raw material, direct labor, and cash flow budgets for a company with two product lines (Casual and Deluxe). Key details include: - Total projected revenue is $384 million. - Total planned production units are 60,000 with 18,000 direct labor hours needed. - Raw material consumption is projected to be over 1.1 million units requiring procurement of over $85 million. - Direct labor costs are projected to be over $26.5 million. - The cash flow budget projects monthly sales, expenses, and cash balances over three months.

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    Download as XLSX, PDF, TXT or read online from Scribd

    Budet Exercise

    Uploaded by

    Varun yashu
    19 views5 pages
    The document provides revenue, production, raw material, direct labor, and cash flow budgets for a company with two product lines (Casual and Deluxe). Key details include: - Total projected revenue is $384 million. - Total planned production units are 60,000 with 18,000 direct labor hours needed. - Raw material consumption is projected to be over 1.1 million units requiring procurement of over $85 million. - Direct labor costs are projected to be over $26.5 million. - The cash flow budget projects monthly sales, expenses, and cash balances over three months.

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    The document provides revenue, production, raw material, direct labor, and cash flow budgets for a company with two product lines (Casual and Deluxe). Key details include: - Total projected revenue is $384 million. - Total planned production units are 60,000 with 18,000 direct labor hours needed. - Raw material consumption is projected to be over 1.1 million units requiring procurement of over $85 million. - Direct labor costs are projected to be over $26.5 million. - The cash flow budget projects monthly sales, expenses, and cash balances over three months.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    19 views5 pages

    Budet Exercise

    Uploaded by

    Varun yashu
    The document provides revenue, production, raw material, direct labor, and cash flow budgets for a company with two product lines (Casual and Deluxe). Key details include: - Total projected revenue is $384 million. - Total planned production units are 60,000 with 18,000 direct labor hours needed. - Raw material consumption is projected to be over 1.1 million units requiring procurement of over $85 million. - Direct labor costs are projected to be over $26.5 million. - The cash flow budget projects monthly sales, expenses, and cash balances over three months.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 5

    Revenue Budget

    Units Price Revenue


    Casual 48000 6000 288000000
    Deluxe 12000 8000 96000000
    Total 384000000

    Production Budget
    Casual Deluxe Total
    Sales 48000 12000 60000
    Cl Inv 1200 600 1800
    49200 12600 61800
    Op Inv 1000 500 1500
    48200 12100 60300

    Raw Material Budget - Usage


    Casual Deluxe Total
    48200 12100 60300
    Red Oak(b/f) 578400 145200 723600
    Granite(sq/f) 289200 96800 386000

    Raw Material Budget - Procurement


    Consumption Opening Inv Closing Inv

    Red Oak(b/f) 723600 70000 80000


    Granite(sq/f) 386000 60000 20000
    Total 1109600 130000 100000

    Direct Labour Budget


    Casual Deluxe Total
    Units 48200 12100
    Direct Labour Hours/unit 4 6
    Total Labour hours 192800 72600
    Rate per hour 100 100
    Total Labour Cost 19280000 7260000 26540000
    Procurement Unit CoTotal Cost

    733600 70 51352000
    346000 99.64 34475440
    1079600 85827440
    Items January February March
    Inflow
    Sales 304000 308000 276000
    Total Inflow 304000 308000 276000

    Outflow
    Purchases 210000 240000 220000
    Rent 8000 8000 8000
    Personal Withdrawal 12000 12000 12000
    Salaries 15000 15000 16000
    Computer 50000
    Total Outflow 245000 275000 306000

    Opening Cash Balance 12000 71000 104000


    Net Cash Flow 59000 33000 -30000
    Closing Cash Balance 71000 104000 74000
    Target Cash Balance 20000 20000 20000
    Surplus/Deficit 51000 84000 54000
    Planned Actual
    Quantity 100 120
    Price 25 23
    Cost 15 16
    Revenue 2500 2760
    Cost 1500 1920
    Profit 1000 840
    1sr order variance -160
    Qty Price
    Revenue 500 -240 260
    Cost -300 -120 -420

    Second order Variance 200 -360 -160

    Planned Flex Flex2


    Quantity 100 120 120
    Price 25 25 23
    Cost 15 15 15
    Revenue 2500 3000 2760
    Cost 1500 1800 1800
    Profit 1000 1200 960
    Change in Profit 200 -240
    Planned Profit 1000
    Revenue Quantity Variance 500 F
    Revenue Price Variance 240 U/A
    Cost Quantity Variance 300 U/A
    Cost Price Variance 120 U/A
    Actual Profit 840

    Actual
    120
    23
    16
    2760
    1920
    840
    -120

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