Schedule 1

Toko Fajar
Sales Budgeted
For Quartal 2 2018
Schedule 1 Sales Budgeted
April Mei Juni Q2
Sales 8000 9000 10000 27000
Cost/unit Rp 5,000 Rp 5,000 Rp 5,000 Rp 5,000
total Rp 40,000,000 Rp 45,000,000 Rp 50,000,000 Rp 135,000,000
cost move
jan 8000
feb 9000
maret 10000
 Schedule 2
Toko Fajar
Production Budget
For Quartal 2 2018
Schedule 2 Production Budgeted
April Mei Juni Q2
Sales 8000 9000 10000 27000
Desired Ending Inventory 240 192 144 144
Total Needs 8240 9192 10144 27144
Less: Beginning Inventory 288 240 192 288
Units to be Produced 7952 8952 9952 26856
 Schedule 3
Toko Fajar
Direct Material Purchased Budget
For Quartal 2 2018
Schedule 3 Direct Material Purchased Budget
Dompet Jadi April Mei Juni Q2
Units to be Produced 7952 8952 9952 26856
DM per unit 1 1 1 1
Production Needs 7952 8952 9952 26856
Ending Inventory 192 120 96 96
Total Needs 8144 9072 10048 26952
less: beg Inventory 240 192 120 240
Dm to purchased 7904 8880 9928 26712
cost DM Rp 2,700 Rp 2,700 Rp 2,700 Rp 2,700
Total purchased Dm Rp 21,340,800 Rp 23,976,000 Rp 26,805,600 Rp 72,122,400

Mika April Mei Juni Q2

Units to be Produced 7952 8952 9952 26856
DM per unit 1 1 1 1
Production Needs 7952 8952 9952 26856
Ending Inventory 200 135 110 110
Total Needs 8152 9087 10062 26966
less: beg Inventory 250 200 135 250
Dm to purchased 7902 8887 9927 26716
cost DM Rp 700 Rp 700 Rp 700 Rp 700
Total purchased Dm Rp 5,531,400 Rp 6,220,900 Rp 6,948,900 Rp 18,701,200

pita April Mei Juni Q2

Units to be Produced 7952 8952 9952 26856
DM per unit 1 1 1 1
Production Needs 7952 8952 9952 26856
Ending Inventory 209 114 95 95
Total Needs 8161 9066 10047 26951
less: beg Inventory 247 209 114 247
Dm to purchased 7914 8857 9933 26704
cost DM Rp 184 Rp 184 Rp 184 Rp 184
Total purchased Dm Rp 1,456,176 Rp 1,629,688 Rp 1,827,672 Rp 4,913,536

tali April Mei Juni Q2

Units to be Produced 7952 8952 9952 26856
DM per unit 2 2 2 2
Production Needs 15904 17904 19904 53712
Ending Inventory 400 280 220 220
Total Needs 16304 18184 20124 53932
less: beg Inventory 500 800 560 500
Dm to purchased 15804 17384 19564 53432
cost DM Rp 72 Rp 72 Rp 72 Rp 72
Total purchased Dm Rp 1,137,888 Rp 1,251,648 Rp 1,408,608 Rp 3,847,104
 Schedule 4
Toko Fajar
Direct Labor Budget
For Quartal 2 2018
Schedule 4 Direct Labor Budget
April Mei Juni Q2
Units to be Produced 7952 8952 9952 26856
wages per unit Rp 250 Rp 250 Rp 250 Rp 250
total DL Rp 1,988,000 Rp 2,238,000 Rp 2,488,000 Rp 6,714,000
 Schedule 5
Toko Fajar
Overhead Budget
For Quartal 2 2018
Schedule 5 Overhead Budget
April Mei Juni Q2
Direct labor hour 2783.2 3133.2 3483.2 9399.6
variable OH rate Rp 11.703 Rp 11.703 Rp 11.703 Rp 11.703
Budgeted Variable Overhead Rp 32,570.75 Rp 36,666.67 Rp 40,762.59 Rp 110,000.00
budgeted Fix Overhead Rp 490,000.00 Rp 490,000.00 Rp 490,000.00 Rp 1,470,000.00
Total Overhead Rp 522,570.75 Rp 526,666.67 Rp 530,762.59 Rp 1,580,000.00

7952 8952 9952 26856

0.35 0.35 0.35 0.35 21/60
2783.2 3133.2 3483.2 9399.6

900,000 1,000,000 850,000

24,500,000

1 Minggu =1000 1000/6/8 21

 Schedule 6
Toko Fajar
Ending Finished Goods Inventory Budget
For Quartal 2 2018
Schedule 6 Ending Finished Goods Inventory Budget
Units -cost computation
Direct Material Rp 3,728.00
Direct Labor Rp 250.00
Overhead
Variable Rp 4.096
Fix Rp 54.74
Total cost per unit Rp 4,036.83

Ending Finished Goods Rp 581,303.85

 Schedule 7
Toko Fajar
Cost of Goods Sold Budget
For Quartal 2 2018
Schedule 7 COGS Budget
DM Rp 100,119,168
DL Rp 6,714,000
OH Rp 1,580,000.00
manufacturing cost budget Rp 108,413,168
B. Finished goods Rp 1,162,607.70
goods availbale for sale Rp 109,575,775.70
E. Finished goods Rp 581,303.85
COGS budget Rp 108,994,471.85
 Schedule 8
Toko Fajar
Selling and Administrarive Expenses Budget
For Quartal 2 2018
Schedule 8 Selling and Administrarive Expenses Budget
April Mei Juni
budget sales 8000 9000 10000
variable rate Rp 206.96 Rp 206.96 Rp 206.96
total variable selling & adm exp Rp 1,655,703.70 Rp 1,862,666.67 Rp 2,069,629.63
fix selling &adm exp
Salaries Rp 755,200.00 Rp 755,200.00 Rp 755,200.00
Depreciation Rp 106,666.67 Rp 106,666.67 Rp 106,666.67
Rent Rp 2,940,000.00 Rp 2,940,000.00 Rp 2,940,000.00
total fix Exp Rp 3,801,866.67 Rp 3,801,866.67 Rp 3,801,866.67
total selling & adm exp Rp 5,457,570.37 Rp 5,664,533.33 Rp 5,871,496.30
Q2
27000
Rp 206.96
Rp 5,588,000.00

Rp 2,265,600.00
Rp 320,000.00
Rp 8,820,000.00
Rp 11,405,600.00
Rp 16,993,600.00
 Schedule 9
Toko Fajar
Budgeted Income Statment
For Quartal 2 2018
Schedule 9 Income Statment
sales Rp 135,000,000
Cogs Rp 108,994,471.85
gross profit Rp 26,005,528.15
selling&adm exp Rp 16,993,600.00
net icome Rp 9,011,928.15
 Schedule 1
Toko Fajar
Sales Budgeted
For Quartal 2 2018

Schedule 1 Sales Budgeted

April Mei Juni
Sales 8000 9000 10000
Cost/unit Rp 5,000 Rp 5,000 Rp 5,000
total Rp 40,000,000 Rp 45,000,000 Rp 50,000,000

Schedule 2
Toko Fajar
Production Budget
For Quartal 2 2018
Schedule 2 Production Budgeted
April Mei Juni
Sales 8000 9000 10000
Desired Ending Inventory 240 192 144
Total Needs 8240 9192 10144
Less: Beginning Inventory 288 240 192
Units to be Produced 7952 8952 9952

Toko Fajar
Direct Material Purchased Budget
For Quartal 2 2018
Schedule 3 Direct Material Purchased Budget
Dompet Jadi April Mei Juni
Units to be Produced 7952 8952 9952
DM per unit 1 1 1
Production Needs 7952 8952 9952
Ending Inventory 192 120 96
Total Needs 8144 9072 10048
less: beg Inventory 240 192 120
Dm to purchased 7904 8880 9928
cost DM Rp 2,700 Rp 2,700 Rp 2,700
Total purchased Dm Rp 21,340,800 Rp 23,976,000 Rp 26,805,600

Mika April Mei Juni

Units to be Produced 7952 8952 9952
DM per unit 1 1 1
Production Needs 7952 8952 9952
Ending Inventory 200 135 110
Total Needs 8152 9087 10062
less: beg Inventory 250 200 135
Dm to purchased 7902 8887 9927
cost DM Rp 700 Rp 700 Rp 700
Total purchased Dm Rp 5,531,400 Rp 6,220,900 Rp 6,948,900

pita April Mei Juni

Units to be Produced 7952 8952 9952
DM per unit 1 1 1
Production Needs 7952 8952 9952
Ending Inventory 209 114 95
Total Needs 8161 9066 10047
less: beg Inventory 247 209 114
Dm to purchased 7914 8857 9933
cost DM Rp 184 Rp 184 Rp 184
Total purchased Dm Rp 1,456,176 Rp 1,629,688 Rp 1,827,672

tali April Mei Juni

Units to be Produced 7952 8952 9952
DM per unit 2 2 2
Production Needs 15904 17904 19904
Ending Inventory 400 280 220
Total Needs 16304 18184 20124
less: beg Inventory 500 800 560
Dm to purchased 15804 17384 19564
cost DM Rp 72 Rp 72 Rp 72
Total purchased Dm Rp 1,137,888 Rp 1,251,648 Rp 1,408,608

Schedule 4
Toko Fajar
Direct Labor Budget
For Quartal 2 2018
Schedule 4 Direct Labor Budget
April Mei Juni
Units to be Produced 7952 8952 9952
wages per unit Rp 250 Rp 250 Rp 250
total DL Rp 1,988,000 Rp 2,238,000 Rp 2,488,000

Schedule 5
Toko Fajar
Overhead Budget
For Quartal 2 2018
Schedule 5 Overhead Budget
 April Mei Juni
Direct labor hour 2783.2 3133.2 3483.2
variable OH rate Rp 11.703 Rp 11.703 Rp 11.703
Budgeted Variable Overhead Rp 32,570.75 Rp 36,666.67 Rp 40,762.59
budgeted Fix Overhead Rp 490,000.00 Rp 490,000.00 Rp 490,000.00
Total Overhead Rp 522,570.75 Rp 526,666.67 Rp 530,762.59

Ending Finished Goods Inventory Budget

For Quartal 2 2018
Schedule 6 Ending Finished Goods Inventory Budget
Units -cost computation
Direct Material Rp 3,728.00
Direct Labor Rp 250.00
Overhead
Variable Rp 4.096
Fix Rp 54.74
Total cost per unit Rp 4,036.83

Ending Finished Goods Rp 581,303.85

Schedule 7
Toko Fajar
Cost of Goods Sold Budget
For Quartal 2 2018
Schedule 7 COGS Budget
DM Rp 100,119,168
DL Rp 6,714,000
OH Rp 1,580,000.00
manufacturing cost budget Rp 108,413,168
B. Finished goods] Rp 1,162,607.70
goods availbale for sale Rp 109,575,775.70
E. Finished goods Rp 581,303.85
COGS budget Rp 108,994,471.85

Schedule 8
Toko Fajar
Selling and Administrarive Expenses Budget
For Quartal 2 2018
Schedule 8 Selling and Administrarive Expenses Budget
 April Mei Juni
budget sales 8000 9000 10000
variable rate Rp 206.96 Rp 206.96 Rp 206.96
total variable selling & adm exp Rp 1,655,703.70 Rp 1,862,666.67 Rp 2,069,629.63
fix selling &adm exp
Salaries Rp 755,200.00 Rp 755,200.00 Rp 755,200.00
Depreciation Rp 106,666.67 Rp 106,666.67 Rp 106,666.67
Rent Rp 2,940,000.00 Rp 2,940,000.00 Rp 2,940,000.00
total fix Exp Rp 3,801,866.67 Rp 3,801,866.67 Rp 3,801,866.67
total selling & adm exp Rp 5,457,570.37 Rp 5,664,533.33 Rp 5,871,496.30

Schedule 9
Toko Fajar
Budgeted Income Statment
For Quartal 2 2018
Schedule 9 Income Statment
sales Rp 135,000,000
Cogs Rp 108,994,471.85
gross profit Rp 26,005,528.15
selling&adm exp Rp 16,993,600.00
net icome Rp 9,011,928.15
Q2
27000
Rp 5,000
Rp 135,000,000

Q2
27000
144
27144
288
26856

Q2
26856
1
26856
96
26952
240
26712
Rp 2,700
Rp 72,122,400

Q2
26856
1
26856
110
26966
 250
26716
Rp 700
Rp 18,701,200

Q2
26856
1
26856
95
26951
247
26704
Rp 184
Rp 4,913,536

Q2
26856
2
53712
220
53932
500
53432
Rp 72
Rp 3,847,104

Q2
26856
Rp 250
Rp 6,714,000
Q2
9399.6
Rp 11.703
Rp 110,000.00
Rp 1,470,000.00
Rp 1,580,000.00
Q2
27000
Rp 206.96
Rp 5,588,000.00

Rp 2,265,600.00
Rp 320,000.00
Rp 8,820,000.00
Rp 11,405,600.00
Rp 16,993,600.00