Chapter 8 - Problem 3

Given:
Freshaire, Inc., produces two types of air fresheners: Mint Freshener and Lemon Freshener. Both products are sold in 32-ounce
sells for $3.00 per bottle, and Lemon sells for $3.50 per bottle. Projected sales (in bottles) for the coming four quarters are as fo

Mint Lemon
First quarter, 2008 80,000 100,000
Second quarter, 2008 110,000 100,000
Third quarter, 2008 124,000 120,000
Fourth quarter, 2008 140,000 140,000
First quarter, 2009 90,000 110,000
The vice president of sales believes that the projected sales are realistic and can be achieved by the company.

Find:
1 Prepare a sales budget for each quarter of 2008 and for the year in total. Show sales by product and in total for each time p
2 How will Freshaire, Inc., use this sales budget?

Answer:
1 Freshaire, Inc.
Sales Budget
For the Year 2008

1st Quarter 2nd Quarter 3rd Quarter

Mint:
Units 80,000 110,000 124,000
*Price $ 3 $ 3 $ 3
Sales $ 240,000 $ 330,000 $ 372,000
=C23*C24 =D23*D24 =E23*E24

Lemon:
Units 100,000 100,000 120,000
*Price $ 3.5 $ 3.5 $ 3.5
Sales $ 350,000 $ 350,000 $ 420,000
=C30*C31 =D30*D31 =E30*E31
Total sales $ 590,000 $ 680,000 $ 792,000
=C26+C32 =D26+D32 =E26+E32

2 Freshaire, Inc. akan menggunakan anggaran penjualan dalam perencanaan sebagai dasar anggaran produksi dan anggaran b
anggaran induk (master budget). Pada akhir tahun, perusahaan dapat membandingkan penjualan aktual dengan anggaran u
apakah yang diharapkan dapat tercapai
oth products are sold in 32-ounce bottles. Mint
he coming four quarters are as follows:

by the company.

oduct and in total for each time period

4th Quarter Total

140,000 454,000 =SUM(C23:F23)

$ 3 $ 3
$ 420,000 $ 1,362,000
=F23*F24 =G23*G24

140,000 460,000 =SUM(C30:F30)

$ 3.5 $ 3.5
$ 490,000 $ 1,610,000
=F30*F31 =G30*G31
$ 910,000 $ 2,972,000
=F26+F32 =G26+G32

anggaran produksi dan anggaran berikutnya dari

enjualan aktual dengan anggaran untuk melihat