Expected Sales

1000
DM beginning
Wood 5
Fiberglass 6
DL 5

Beginning Ending
Wood 2000 1500
Figerlass 1000 2000

Revenue Budget
Unit Sales price Total
Snowboard 1000 450 $ 450,000

Production Units Budget

Unit Sales 1000
Target ending 200 Production
Required 1200 Beginning (Unit)
Beginning Inv 100 Purchased
Prod 1100 Cost
Beginning
Purchased

DM Purchase Budget
Production 5500 6600
Target Ending 1500 2000
Required 7000 8600
Beginning Inv 2000 1000
Purchased 5000 7600 Total
Cost $ 150,000 $ 38,000 $ 188,000

DL Budget
Labour Hour 5500 Labour Hour
Labour Cost $ 137,500 VOH
Fixed OH
Total OH
Rate OH
OH Per Unit
 Selling Price
Snowboards 450
100 ending 200

Ending Invetory Budget

DM Wood Fiberglass Total
$ 45,000 $ 10,000 $ 55,000
FG Snowboard
DM Wood Fiberglass
150 30 $ 180
DL $ 125
OH $ 95
Cost Per Unit $ 400
FG Ending $ 80,000

DM Usage Budget COGS Budget

Wood Fiberglass FG Beg $ 37,480
5500 6600 COGM
2000 1000 DM $ 193,800
3500 5600 DL $ 137,500
OH $ 104,500
$ 56,000 $ 4,800 COGM $ 435,800
$ 105,000 $ 28,000 Total FG END $ 80,000
$ 161,000 $ 32,800 $ 193,800 COGS $ 393,280

OH Budget
5500
$ 38,500
$ 66,000
$ 104,500
$ 19
$ 95
 Revenue Budget DM Purchase Budget
Comb Brush Total Units Plasitc Bristles
Unit Sales 12000 14000 Production 176600 227200
Price 6 20 Target Ending 1766 2272
Revenue 72000 280000 352000 Required 178366 229472
Beginning Inv 1600 1820
Purchased 176766 227652
Production Units Budget Cost 35353.2 113826
Comb Brush Total
Unit Sales 12000 14000
Target Ending 1200 1400
Dem Requir 13200 15400
Beg Inv 600 1200 DL Budget
Prod 12600 14200 26800 Comb Brush
LH 630 2840
LC 7560 34080

DM Usage Budget
Plasitc Bristles Total
Prod Comb 63000 0 OH Bud
Prod Brush 113600 227200 Var Fixed
Prod 176600 227200 MH 11490 15000
Beginning 1600 1820 Setup 6830 11100
Purchased 175000 225380 400380 Processing 7760 20000
Cost Insp 7000 1040
Beginning 304 946 1250 Total 33080 47140
Purchased 35000 112690 147690
Prod 35304 113636 148940 Rate MH 0.15
Rate Setup 110
Rate Proc 16
Rate Insp 0.3
 Ending Inventory Budget
Total FG Comb Brush
Cost Per
DM
Plastic 1 1.6
Bristles 0 8
DM 1 9.6
149179.2 DL 0.6 2.4
OH
MH 0.75 1.2
Setup 0.55 1.1
Proc 0.4 1.6
Insp 0.3 0.3
Total Cost Per 3.6 16.2
FG ending
41640 Ending inv 4320 22680 27000

DM Ending Budget
Plastic Bristles
26490 DM cost 353.2 1136 1489.2
17930
27760
8040
80220
 July August September Received
Cash Beginning 10000 $ 10,625 $ 40,050 Sales Unit
Received $ 55,800 $ 70,200 $ 54,900 Revenue
Total Avail $ 65,800 $ 80,825 $ 94,950 Cash Received
Payments: May
DM $ 36,000 $ 18,000 $ 10,800 June
DL $ 12,500 $ 7,500 $ 5,000 July
VOH $ 3,500 $ 2,100 $ 1,400 August
FIXED $ 8,000 $ 8,000 $ 8,000 Sept
Interest $ 175 $ 175 $ 150
Payments: $ 60,175 $ 35,775 $ 25,350
Minimum Cash $ 10,000 $ 10,000 $ 10,000
Total Cash Needed $ 70,175 $ 45,775 $ 35,350
Excess//Def $ (4,375) $ 35,050 $ 59,600
Borrow $ 5,000 $ (5,000) Production
Cash End $ 10,625 $ 40,050 DM:
Wood
Fiberglass
DM:
Payment
DL
May June July August Sept Oct
80 120 200 100 60 40
$ 36,000 $ 54,000 $ 90,000 $ 45,000 $ 27,000 $ 18,000

$ 10,800
$ 27,000 $ 16,200
$ 18,000 $ 45,000 $ 27,000
$ 9,000 $ 22,500
$ 5,400
$ 55,800 $ 70,200 $ 54,900

120 200 100 60 40

$ 18,000 $ 30,000 $ 15,000 $ 9,000 $ 6,000

$ 3,600 $ 6,000 $ 3,000 $ 1,800 $ 1,200
$ 21,600 $ 36,000 $ 18,000 $ 10,800 $ 7,200
$ 21,600 $ 36,000 $ 18,000 $ 10,800
$ 15,000 $ 25,000 $ 12,500 $ 7,500 $ 5,000
 აპრილი მაისი ივნისი II კვარტალი
Cash Beg $ 17,000 $ 16,450 $ 79,230 $ 17,000
Received $ 429,400 $ 415,130 $ 507,075 $ 1,351,605
Total Avail $ 446,400 $ 431,580 $ 586,305 $ 1,368,605
Inventory $ 246,600 $ 216,000 $ 247,500 $ 710,100
სათადარიგო $ 52,000 $ 50,000 $ 90,000 $ 192,000
FC $ 85,000 $ 85,000 $ 85,000 $ 255,000
შენობა $ 160,000 $ - $ - $ 160,000
Interest $ 1,350 $ 1,350 $ 1,350 $ 4,050
Total Payments $ 544,950 $ 352,350 $ 423,850 $ 1,321,150
Cash Min $ 15,000 $ 15,000 $ 15,000 $ 15,000
Cash Needed $ 559,950 $ 367,350 $ 438,850 $ 1,336,150
Excess//Def $ (113,550) $ 64,230 $ 147,455 $ 32,455
Borroow $ 115,000 $ - $ - $ 115,000
Payment $ - $ - $ 115,000 $ 115,000
Cash End $ 16,450 $ 79,230 $ 47,455 $ 47,455
Cash Inflow Jan Feb March Apr
Total Rev $ 550,000 $ 500,000 $ 480,000 $ 400,000
Cash Received
By Cash $ 120,000 $ 100,000
BY Credit Card $ 138,240 $ 115,200

Last Month $ 151,200

Two Months Ago $ 63,000
Total Cash Inflow $ 429,400

Sales Unit 130 120 110 90

მარაგები 36 33 27 30
Req 166 153 137 120
Purchase $ 246,600 $ 216,000 $ 247,500
Payments $ 246,600
სათადარიგო $ 52,000
May June
$ 425,000 $ 600,000

$ 106,250 $ 150,000
$ 122,400 $ 172,800

$ 126,000 $ 133,875
$ 60,480 $ 50,400
$ 415,130 $ 507,075

100 125
37.5 0
137.5 125
$ 225,000 $ -
$ 216,000 $ 247,500
$ 50,000 $ 90,000
 Oct Nov Dec Jan
Revenue $ 350,000 $ 340,000 $ 360,000 $ 390,000

Oct Nov Dec IV

COGS $ 192,500 $ 187,000 $ 198,000 $ 577,500
Ending Inv $ 46,750 $ 49,500 $ 53,625 $ 53,625
Beginning Inv $ 58,400 $ 46,750 $ 49,500 $ 58,400
Purchase $ 180,850 $ 189,750 $ 202,125 $ 572,725

Income Statement
Revenue $ 1,050,000
Cogs $ 577,500
Gross margin $ 472,500
Operating Exp:
Depr $ 57,000
Operating Cost $ 85,500
Operating Exp: $ 142,500
OI $ 330,000
Int Exp $ 960
Profit Before Tax $ 329,040 Balance Sheet
Tax Rate $ 49,356 ძირითადი საშ $ 1,108,400
Net Income $ 279,684 სავაჭრო მოთხოვნები $ 72,000
სმმ $ 53,625
ფული $ 268,540
სულ აქტივები $ 1,502,565
 Oct Nov Dec IV
Cash Beginning $ 32,000 $ 30,620 $ 131,090 $ 32,000
Cash Inflow
Current Month $ 280,000 $ 272,000 $ 288,000 $ 840,000
Last Month $ 83,000 $ 70,000 $ 68,000 $ 221,000
Cash Inflow $ 363,000 $ 342,000 $ 356,000 $ 1,061,000
Cash Avail $ 395,000 $ 372,620 $ 487,090 $ 1,093,000
Cash Outflow
Inventory $ 196,000 $ 180,850 $ 189,750 $ 566,600
VC $ 10,500 $ 10,200 $ 10,800 $ 31,500
FC $ 18,000 $ 18,000 $ 18,000 $ 54,000
Tax $ 10,000 $ 10,000
Building $ 161,400 $ 161,400
Interest $ 480 $ 480 $ - $ 960
Cash Outflow $ 396,380 $ 209,530 $ 218,550 $ 824,460
Cash Min $ 30,000 $ 30,000 $ 30,000 $ 30,000
Cash Needed $ 426,380 $ 239,530 $ 248,550 $ 854,460
Excess//Def $ (31,380) $ 133,090 $ 238,540 $ 238,540
Borrow $ 32,000 $ - $ - $ 32,000
Payment $ - $ 32,000 $ - $ 32,000
Cash Ending $ 30,620 $ 131,090 $ 268,540 $ 268,540

ჩვ.აქც $ 520,000
გაუნაწ $ 731,084
სავ.ვალდ $ 202,125
გად.მოგებ გად $ 49,356
$ 1,502,565