FADHLIYA FAUZIAH 023165003

9.41
Sep-41
JANI'S FLOWER AND GIFTS
PRODUCTION BUDGET
FOR THE YEAR ENDED DECEMBER,31
SEP OCT NOV
SALES IN UNIT 250 200 230
DESIRED ENDING INVENTORY 10 12 19
TOTAL NEEDS 260 212 249
LESS: BEG. INVENTORY - 10 12
UNITS TO BE PRODUCED 260 202 237

JANI'S FLOWER AND GIFTS

DIRECT MATERIALS PURCHASES BUDGET- FRUIT
FOR THE YEAR ENDED DECEMBER 31, 2014
SEP OCT NOV
UNITS TO BE PRODUCED 260 202 237
DIRECT MATERIALS PER UNIT 1 1 1
PRODUCTION NEEDS 260 202 237
DESIRED END. INVENTORY 10 12 19
TOTAL NEEDS 270 214 256
LESS: BEG.INVENTORY 0 10 12
DM TO BE PURCHASE 270 204 244
S

BER,31
DEC TOTAL
380 1,060
5 5
385 1,106
19 41
366 1,065

JANI'S FLOWER AND GIFTS

UIT DIRECT MATERIALS PURCHASES BUDGET- SMALL GIFT
4 FOR THE YEAR ENDED DECEMBER 31, 2014
TOTAL SEP OCT
699 UNITS TO BE PRODUCED 260 202
1 DIRECT MATERIALS PER UNIT 6 6
699 PRODUCTION NEEDS 1560 1212
41 DESIRED END. INVENTORY 60 72
740 TOTAL NEEDS 1620 1284
22 LESS: BEG.INVENTORY 0 60
718 DM TO BE PRODUCED 1620 1224
 ND GIFTS
S BUDGET- SMALL GIFT
ECEMBER 31, 2014
NOV TOTAL
237 699
6 6
1422 4194
114 246
1536 4440
72 132
1464 4308
 9.42
Credit SMay $ 246,500.00
June $ 238,000.00
1
July $ 250,750.00
August $ 255,000.00

Bennet Inc
Schedule of Cash Receipts
July August
Cash Sales $ 44,250.00 $ 45,000.00
Payment On Account:
2
From May credit sales $ 12,325.00
From June credit sales $161,840.00 $ 11,900.00
From July credit sales $ 62,687.50 $ 170,510.00
From August credit sales $ 63,750.00
Cash Receipts $281,102.50 $ 291,160.00
 PROBLEM 9-46
PREPARE A SCHEDULE OF CASH RECEIPT FOR AUGUST AND SEPTEMBER
MAY 25% X $180,000 = $45,000
JUNE 25% X $200,000 = $50,000
JULY 25% X $190,000 = $47,500
AUGUST 25% X $194,000 = $48,500
SEPT 25% X $240,000 = $60,000

ARAGON AND ASSOCIATES

SCHEDULE OF CASH RECEIP
AUDGUST 31,2014
MAY JUNE JULY
CASH SALES 45000 50000 47500
RECEIVED ON ACCOUNT FROM:
MAY 13500 81000 35100
JUNE 15000 90000
JULY 14250
AUGUST
SEPTEMBER
TOTAL CASH RECEIPT 58500 146000 186850
SEPTEMBER

AUGUST
48500

39000
85500
14550

187550
PROBLEM 9.47
Projected Sales
January 40,000
February 50,000
March 60,000
April 60,000
May 62,000

1
A. Sales Budget

Alison Manufacturing
Sales Budget
For The Quarter Ended March 31, 20XX
Januari February
Units 40,000 50,000
Unit Selling Price 205 205
Budgeted Sales 8,200,000 10,250,000

B. Production Budget

Alison Manufacturing
Production Budget
For The Quarter Ended March 31, 20XX
Januari Februari
Sales in units 40,000 50,000
Desired ending inventory 40,000 48,000
Total needs 80,000 98,000
Less beginning inventiry 32,000 40,000
Unit to be produced 48,000 58,000

C. Direct Materials Purchases Budget

Alison Manufacturing
Direct Material Purchases Budget( METAL)
For The Quarter Ended March 31, 20XX
Januari Februari
Unit to be produced 48,000 58,000
direct material perunit 10 10
production needs 480,000 580,000
disered ending inventory 290,000 300,000
total needs 770,000 880,000
less: beginning inventory 240,000 290,000
direct material to be purchase 530,000 590,000
cost per metal 8 8
total purchase cost metal 4,240,000 4,720,000

Alison Manufacturing
Direct Material Purchases Budget (COMPONENT)
For The Quarter Ended March 31, 20XX
Januari Februari
Unit to be produced 48,000 58,000
direct material perunit 6 6
production needs 288,000 348,000
disered ending inventory 174,000 180,000
total needs 462,000 528,000
less: beginning inventory 144,000 174,000
direct material to be purchase 318,000 354,000
cost per metal 5 5
total purcahse cost component 1,590,000 1,770,000

D. Direct Labor Budget

Alison Manufacturing
Direct labor Budget
For The Quarter Ended March 31, 20XX
Januari Februari
Unit to be produced 48,000 58,000
direct labor time perunit in hours 3 3
total hours needed 144,000 174,000
average wage per hours 14.25 14.25
total direct labor cost 2,052,000 2,479,500

E. Overhead Budget
Alison Manufacturing
Overhead Budget
For The Quarter Ended March 31, 20XX
Januari Februari
budgeted direct labor hours 144,000 174,000
variable overhead rate 2.4 2.4
budgeted variable overhead 345,600 417,600
budgeted fixed overhead 338,000 338,000
total overhead 683,600 755,600

F. Selling and Administrative Expenses Budget

Alison Manufacturing
Selling and Administrative Expenses Budget
For The Quarter Ended March 31, 20XX
Januari Februari
Planned sales in units 40,000 50,000
Variable selling and administrative exp. Perunit 3.6 3.6
Total variable expense 144,000 180,000
Fixed selling and admministrative expense
Salaries 50,000 50,000
Commission - -
Depreciation 40,000 40,000
Shipping - -
Other 20,000 20,000
Total fixed expense 110,000 110,000
Total selling administrative expense 254,000 290,000

Direct Materials:
Metal 80
Component 30 110
Direct Labor 42.75
Overhead 7.20
Fixed 6.11
166.06

Minimum Ending Inventory 50000

G. Ending Finished Goods Inventory Budget
Alison Manufacturing
Ending Finished Goods Inventory
For The Quarter Ended March 31, 20XX
Metal Component 48,000
Unit cost 166.06
Total ending inventory 7,970,805
 H. Cost of Goods Sold Budget
Alison Manufacturing
Cost Of Good Sold Budget
For The Quarter Ended March 31, 20XX
Direct materials used
Direct labor used
Overhead
Budget manufacturing cost
Beginning finish goods
Cost of good available for sale
Less: ending finished good
Budgeted cost of goods sold

I. Budgeted Income Statement

Alison Manufacturing
Budgeted Income Statement
For The Quarter Ended March 31, 20XX
Sales
Less : COGS
Gross Margin
Less : selling and administrative expense
Operating income
Less : interest Expense
Income Before Income taxes
Less : income taxes
Net Income

J. Cash Budget
Alison Manufacturing
Cash Budget
For the Quarter Ended March 31, 20xx
Januari
beginning cash balance 400,000
cash sales and collections on account 8,200,000
total cash available 8,600,000
less disbursements
payments for:
raw material 5,830,000
direct labor 2,052,000
overhead 683,600
Selling and administrative expense 254,000
income tax
equipment

Total disbursements 8,819,600

Excess (deficiency) of cash available over needs financing (219,600)
Borrowings 50,000
Repayments
Interest
Total Financing 50,000
Ending Cah Balance (169,600)
 Price Perunit 193

March Year
60,000 150,000
205 205
12,300,000 30,750,000

March Year
60,000 150,000
48,000 48,000
108,000 198,000
48,000 32,000
60,000 166,000

March YEAR
60,000 166,000
10 10
600,000 1,660,000
308,000 308,000
 908,000 1,968,000
300,000 240,000
608,000 1,728,000
8 8
4,864,000 13,824,000

NT)

March YEAR
60,000 166,000
6 6
360,000 996,000
184,800 184,800
544,800 1,180,800
180,000 144,000
364,800 1,036,800
5 5
1,824,000 5,184,000

March YEAR
60,000 166,000
3 3
180,000 498,000
14.25 14.25
2,565,000 7,096,500

March YEAR
180,000 498,000
2.4 2.4
 432,000 1,195,200
338,000 1,014,000
770,000 2,209,200

March YEAR
60,000 150,000
3.6 3.6
216,000 540,000

50,000 150,000
-
40,000 120,000
-
20,000 60,000
110,000 330,000
326,000 870,000
 18,260,000
7,096,500
2,209,200
27,565,700
6,560,000
34,125,700
7,970,805
26,154,895

30,750,000
26,154,895
4,595,105
870,000
3,725,105
0
3,725,105

3,725,105

ng

h 31, 20xx
Februari March YEAR
(169,600) 14,300 1,965,300
10,250,000 12,300,000 30,750,000
10,080,400 12,314,300 32,715,300

6,490,000 6,688,000 19,008,000

2,479,500 2,565,000 7,096,500
755,600 770,000 2,209,200
 290,000 326,000 870,000

10,015,100 10,349,000 29,183,700

65,300 1,965,300 3,531,600
50,000
(50,000) (50,000)
(1,000) (1,000)
(51,000) (1,000)
14,300 1,965,300 3,530,600
variable cost 2.4
f.c 338000
3.6
PROBLEM 9-50

a.
Sales
April 270000
Mei 348000
Juni 540000
July 684000
Agustus 720000
September 680400

b. Quarter
Source April
Cash sales 180000
Received on account from :
Quarter April, 20xx 118800
Quarter Mei, 20xx
Quarter Juni, 20xx
Quarter July, 20xx
Tota Cash Receipts 298800

c.
Quarter
April Mei Juni Juli
April 58500 58500
Mei 75400 75400
Juni 117000 117000
July 148200

d. Feinberg Cmpany
Cash budget
For the month ended July
July
Beginning cas balance
Cash sales and collections on account:
Total cash available
Less disbursments
Payments for :
Raw materials
Wages
Depreciation Expense
Prepaid Insurance
Operating Expense
Dividend
Equipment
Total disbursments
Excess of cash available over need
Financing :
Borrowings
Repayments
Interest
Total financing
Ending cash balance
ter
Mei Juni July
232000 360000 456000

81000 67500
153120 104400 87000
237600 162000
300960
466120 769500 1005960

July
27000
1005960
1032960

265200
105000
45000
6000
325000
130000
147800
1024000
8960

20000

20000
28960
PROBLEM 9-52
1
WILLISON COMPANY
DIRECT MATERIAL PURCHASES
FOR THE LAST QUARTER
FABRIC OCTOBER NOVEMBER
UNIT TO BE PRODUCED 20000 40000
DIRECT MATERIALS PER UNIT 0.2 0.2
PRODUCTION NEED 4000 8000
DESIRED ENDING INVENTORY 1200 750
TOTAL NEEDS 5200 8750
LESS: BEGINNING INVENTORY 600 1200
DM TO BE PURCHASES 4600 7550
COST/YARDS 3.5 3.5
TOTAL PURCHASES COST 16100 26425

2
WILLISON COMPANY
DIRECT MATERIAL PURCHASES
FOR THE LAST QUARTER
POLYFIBERFILL OCTOBER NOVEMBER
UNIT TO BE PRODUCED 20000 40000
DIRECT MATERIALS PER UNIT 6 6
PRODUCTION NEED 120000 240000
DESIRED ENDING INVENTORY 72000 45000
TOTAL NEEDS 192000 285000
LESS: BEGINNING INVENTORY 36000 72000
DM TO BE PURCHASES 156000 213000
COST/YARDS 0.05 0.05
TOTAL PURCHASES COST 7800 10650

3
WILLISON COMPANY
DIRECT LABOR BUDGET
FOR THE LAST QUARTER
OCTOBER NOVEMBER
UNIT TO BE PRODUCED 20,000 40,000
DIRECT LABOR TIME PER UNIT IN HOURS 0 0
TOTAL HOURS NEEDED 2,000 4,000
AVARAGE WAGE PER HOURS 16 16
TOTAL DIRECT LABOR COST 31,000 62,000
DECEMBER YEAR
25000 85000
0.2 0.2
5000 17000
900 900
5900 17900
750 600
5150 17300
3.5 3.5
18025 60550

DECEMBER YEAR
25000 85000
6 6
150000 510000
54000 54000
204000 564000
45000 36000
159000 528000
0.05 0.05
7950 26400

DECEMBER YEAR
25,000 85,000
0 0
2,500 8,500
16 16
38,750 131,750