PT.

ABC Jacket
Sales Budget
For the year Ending December 31, 2021

Tahun 2021
Quarter
1 2 3
Budgeted Sales in Cases $ 10,000.00 $ 12,000.00 $ 11,000.00
Selling Price per Case 8 8 8
Total Sales $ 80,000.00 $ 96,000.00 $ 88,000.00

Kuartal terjadinya penjualan : 80%

Kuartal selanjutnya : 20%

Account Receivable, Beginning Balance $ 50,000.00

First - Quarter sales $ 64,000.00 $ 16,000.00
Second - Quarter sales $ 76,800.00 $ 19,200.00
Third - Quarter sales $ 70,400.00
Fourth - Quarter sales
Total Cash Collection $ 114,000.00 $ 92,800.00 $ 89,600.00

Uncollected 4th quarter sales $ 14,400.00

PT. ABC Jacket

Production Budget
For the year Ending December 31, 2021
(In Cases)

Quarter
1 2 3
Budgeted Sales $ 10,000.00 $ 12,000.00 $ 11,000.00
Add desired ending inventory of Finished Goods 3600 3300 2700
Total needs $ 13,600.00 $ 15,300.00 $ 13,700.00
Less beginning inventory of Finished Goods 2400 3600 3300
Required Production $ 11,200.00 $ 11,700.00 $ 10,400.00

PT. ABC Jacket

Direct Material Budget
For the year Ending December 31, 2021

Quarter
1 2 3
Required Production in Cases $ 11,200.00 $ 11,700.00 $ 10,400.00
Raw material need per case (KG) 5 5 5
Production needs (KG) $ 56,000.00 $ 58,500.00 $ 52,000.00
Add desired Ending Inventory of Raw Materials 29250 26000 21375
Total Needs $ 85,250.00 $ 84,500.00 $ 73,375.00
Less beginning inventory of raw material 20000 29250 26000
Raw material to be purchased $ 65,250.00 $ 55,250.00 $ 47,375.00
Cost of raw material per KG 2 2 2
Cost of raw material to be purchased $ 130,500.00 $ 110,500.00 $ 94,750.00

Kuartal terjadinya penjualan : 70%

Kuartal selanjutnya : 30%

Schedule of Expected Cash Disbursement for Materials

Account Payable, Beginning Balance $ 60,000.00

First - Quarter sales $ 91,350.00 $ 39,150.00
Second - Quarter sales $ 77,350.00 $ 33,150.00
Third - Quarter sales $ 66,325.00
Fourth - Quarter sales
Total Cash Disbursement for material $ 151,350.00 $ 116,500.00 $ 99,475.00
hun 2021

Year
4
$ 9,000.00 $ 42,000.00
8 8
$ 72,000.00 $ 336,000.00

$ 50,000.00
$ 80,000.00
$ 96,000.00
$ 17,600.00 $ 88,000.00
$ 57,600.00 $ 57,600.00
$ 75,200.00 $ 371,600.00

Year
4
$ 9,000.00 $ 42,000.00
2250 2250
$ 11,250.00 $ 44,250.00
2700 2400
$ 8,550.00 $ 41,850.00

Year
4
$ 8,550.00 $ 41,850.00
5 5
$ 42,750.00 $ 209,250.00
17100 17100
 $ 59,850.00 $ 226,350.00
21375 20000
$ 38,475.00 $ 206,350.00
2 2
$ 76,950.00 $ 412,700.00

rials

$ 60,000.00
$ 130,500.00
$ 110,500.00
$ 28,425.00 $ 94,750.00
$ 53,865.00 $ 53,865.00
$ 82,290.00 $ 449,615.00