Budgeted sales for the current year PERCENTAGE INCREASE IN SALES OVER BUDGET

product EAST WEST PRODUCT EAST WEST

X 400 @ 9 600 @ 9 X 10% 5%
Y 300 @ 21 500 @ 21 Y 20% 10%

Actual sales for the current year ADDITIONAL SALES WITH ADVERTISMENET CAMPA
product EAST WEST PRODUCT EAST WEST
X 500 @ 9 700 @ 9 X 60 70
Y 200 @ 21 400 @ 21 Y 40 50

BUDGET FOR CURRENT YEAR

EAST PRODUCT BUDGET QTY BUDGET PRICE VALUE
X 400 9 3600
Y 300 21 6300

WEST
X 600 9 5400
Y 500 21 10500

ACTUAL SALES FOR CURRENT YEAR

EAST PRODUCT BUDGET QTY BUDGET PRICE VALUE
X 500 9 4500
Y 200 21 4200

WEST X 700 9 6300

Y 400 21 8400

BUDGET FOR NEXT YEAR

EAST PRODUCT BUDGET QTY BUDGET PRICE VALUE
X 500 10 5000
Y 400 20 8000
0
WEST X 700 10 7000
Y 600 20 12000
ASE IN SALES OVER BUDGET

WITH ADVERTISMENET CAMPAIGN

PRODUCT OPENING STOCK CLOSING STOCK ESTIMATED SALES
A 2000 3000 10000
B 3000 5000 15000
C 4000 3000 13000
D 3000 2000 12000

PRODUCTION BUDGET
PRODUCT PRODUCTION
A 11000
B 17000
C 12000
D 11000
ESTIMATED SALES = OPENING STOCK + PRODUCTION - CLOSING STOCK
EXPECTED SALES 50000

RAW MATERIAL REQUIRED OPENING BALANCES

A 2 UNITS FINISHED 10000
B 3 UNITS A 12000
B 15000

ESTIMATED PRODUCTION
FINISHED 54000

REQUIRED INPUTS
A 108000
B 162000

PURCHASE
A 109000
B 162000
CLOSING BALANCES
FINISHED 14000
A 13000
B 16000
ESTIMATES SALES OF A COMPANY
MONTHS UNITS
april 12000
may 13000
june 9000
july 8000
august 10000
september 12000
october 12000

FINISHED GOODS 50% ESTIMATED SALES

RAW ,MATERIAL ESTIMATED CONSUMPTION FOR NEXT MONTH

PRODUCTION BUDGET
MONTH CLOSING STOCK OPENING STOCK
april 6500 6000
may 4500 6500
june 4000 4500
july 5000 4000
august 6000 5000
september 6000 6000

PURCHASE BUDGET
MONTH RAW MATERIAL os cs
april 25000
may 22000
june 17000
july 18000
august 22000
september 24000
R NEXT MONTH

ESTIMATED PRODUCTION
12500
11000
8500
9000
11000
12000
month credit sales credit purchase wages manufacturing expenses office expense
march 60,000 36000 9,000 4,000 2,000
april 62,000 38,000 8,000 3,000 1,500
may 64,000 33,000 10,000 4,500 2,500
june 58,000 35,000 8,500 3,500 2,000
july 56,000 39,000 9,500 4,000 1,000
august 60,000 34,000 8,000 3,000 1,500

PARTICULARS MARCH APRIL MAY JUNE JULY

OPENING BALANCE 8000
RECEIPT
CREDIT SALES 60000 62000 64000 58000

PAYMENT
PLANT 1600
credit purchase 36000 38000 33000
manufacturing 2000 3500 3750 4000
selling expense
4,000
5,000
4,500
3,500
4,500
4,500

AUGUST

56000

35000