sales budget

2004 2005
4th 1st 2nd 3rd 4th entire year
S frame unit sales 50000 55000 60000 65000 70000 250000
price per unit price 10 10 10 10 10 10
S frame sale revenue 500000 550000 600000 650000 700000 2500000
L frame unit sales 40000 45000 50000 55000 60000 210000
L frame unit price 15 15 15 15 15 15
L frame sales revenue 600000 675000 750000 825000 900000 3150000
total sales revenue 1100000 1225000 1350000 1475000 1600000 5650000
Cash sales 440000 490000 540000 590000 640000 2260000
Credit sales 660000 735000 810000 885000 960000 3390000

Cash receipt budget

2005
1st 2nd 3rd 4th entire year
cash sales 490000 540000 590000 640000 2260000
Cash collection from credit sales made
during current quarter 735000 810000 885000 960000 3390000
Cash collected from credit sales made
during previous quarter 132000 147000 162000 177000 618000
80% of current quarter credit sales 588000 648000 708000 768000 2712000
total cahs receipt 1210000 1335000 1460000 1585000 5590000

Production Budget
2004 2005
S frames 4th 1st 2nd 3rd 4th entire year
Sales (Units) 50000 55000 60000 65000 70000 250000
Desired ending inventory 11000 12000 13000 14000 15000 54000
total unit nneded 61000 67000 73000 79000 85000 304000
expected beginning inventory 10000 11000 12000 13000 14000 358000
unit to be produced 51000 56000 61000 66000 71000 662000
L frames
Sales (Units) 40000 45000 50000 55000 60000 210000
Desired ending inventory 9000 10000 11000 12000 0 33000
total unit nneded 49000 55000 61000 67000 60000 243000
expected beginning inventory 8000 9000 10000 11000 12000 276000
unit to be produced 41000 46000 51000 56000 48000 519000

Direct material budget

2004 2005
S frames 4th 1st 2nd 3rd 4th entire year
metal strips
S frames to be produced 51000 56000 61000 66000 71000 254000
metal quantity per unit(ft) 2 2 2 2 2
needed for S frames production 102000 112000 122000 132000 142000 508000
L frames to be produced 40000 45000 50000 55000 60000 210000
metal quantity per unit 3 3 3 3 3
needed for S frames production 120000 135000 150000 165000 180000 630000
total metal needed for production to be
purchased 222000 247000 272000 297000 322000 1138000
price per ft 1 1 1 1 1 1
cost of metal strip to be purchased 222000 247000 272000 297000 322000 1138000

Glass sheet
S frames to be produced 51000 56000 61000 66000 71000 254000
glass quantity per unit(sheets) 0.25 0.25 0.25 0.25 0.25 0.25
needed for S frames production 12750 14000 15250 16500 17750 63500
L frames to be produced 40000 45000 50000 55000 60000 210000
metal quantity per unit 0.5 0.5 0.5 0.5 0.5 0.5
needed for S frames production 20000 22500 25000 27500 30000 105000
total glass needed for production 32750 36500 40250 44000 47750 168500
entire year

192000 will be collected in first quarter of the jan 2006

2006
entire year 1st quarter
75000

entire year