A.

Sales Budget

Units
Selling Price
Sales

Kuartal Pertama
Kuartal Kedua Kuartal Ketiga Kuartal Keempat
Total
60,000
65,000
75,000
90,000
290,000
400
400
400
400
400
24,000,000
26,000,000
30,000,000
36,000,000
116,000,000

B. Production Budget

sales
desired ending inventory
total needs
less: beginning inventory
unit to be produce

Kuartal Pertama
Kuartal Kedua Kuartal Ketiga Kuartal Keempat
Total
60,000
65,000
75,000
90,000
13,000
15,000
20,000
10,000
73,000
80,000
95,000
100,000
13,000
15,000
20,000
73,000
67,000
80,000
80,000

290,000
10,000
300,000
300,000

C. Direct Materials Purchases Budget

Units to be produced
Direct Mterial per unit
Production Need
Desired ending inventory
Total need
less: beginning inventory
direct material to be purchased
cost per pound
total cost

D. Direct Labor Budget

Kuartal Pertama
Kuartal Kedua Kuartal Ketiga Kuartal Keempat
Total
73,000
67,000
80,000
80,000
300,000
3
3
3
3
3
219,000
201,000
240,000
240,000
900,000
60,300
72,000
72,000
65,700
65,700
279,300
273,000
312,000
305,700
965,700
65,700
60,300
72,000
72,000
65,700
213,600
212,700
240,000
233,700
900,000
80
80
80
80
80
17,088,000
17,016,000
19,200,000
18,696,000
72,000,000

Unit to be produced
Direct Labor time per unit
total hours needed
cost per hour
total cost

Kuartal Pertama
Kuartal Kedua Kuartal Ketiga Kuartal Keempat
Total
73,000
67,000
80,000
80,000
300,000
5
5
5
5
5
365,000
335,000
400,000
400,000
1,500,000
10
10
10
10
10
3,650,000
3,350,000
4,000,000
4,000,000
15,000,000

E. Overhead Budget

Budgeted direct labor

variabel overhead rate
budgeted variable overhead
budgeted fixed overhead
total overhead

Kuartal Pertama
Kuartal Kedua Kuartal Ketiga Kuartal Keempat
Total
365,000
335,000
400,000
400,000
1,500,000
6
6
6
6
6
2,190,000
2,010,000
2,400,000
2,400,000
9,000,000
1,000,000
1,000,000
1,000,000
1,000,000
4,000,000
3,190,000
3,010,000
3,400,000
3,400,000
13,000,000

F. Administrative expense budget

Planned Sales
Variable selling and adm per unit
total var expense
Fixed Selling
Total

Kuartal Pertama
Kuartal Kedua Kuartal Ketiga Kuartal Keempat
Total
60,000
65,000
75,000
90,000
290,000
10
10
10
10
10
600,000
650,000
750,000
900,000
2,900,000
250,000
250,000
250,000
250,000
1,000,000
850,000
900,000
1,000,000
1,150,000
3,900,000

G. Ending Finished Goods Inventory Budget

Unit cost computation

direct materials (3*80)

Direct Labor (5*10)
Overhead

240
50
290
Variable (5*6)
fixed (5*1.000.000/1500000)

30
3.33
33.33
323.33

Finished goods inventory= Units X Unit cost

= 10,000 X 323.33
=
3,233,333

H. Cost of goods Sold Budget

Direct material used (900.000x$80)
Direct labor used
Overhead
Budgeted manufactoring cost
Beginning finished goods
goods available for sale
ending finished goods
budgeted cost of goods sold

72,000,000
15,000,000
13,000,000
100,000,000
100,000,000
3,233,333
96,766,667

I. Budgeted Income Statement

Sales
Cost of Goods Sold
Gross Margin
Selling admin expense
Income

116,000,000
96,766,667
19,233,333
3,900,000
15,333,333