PT Bersih PT Bersih

Sales Budget (Deterjen) Sales Budget (Deterjen)

Kuartal 1, 2016 2016
Unit Sold 40,000 Unit Sold 227,000
Selling Price $3.5 Selling Price $3.5
Total sales budget $140,000 Total sales budget $794,500

PT Bersih
Sales Budget (Deterjen)
Kuartal 2, 2016
Unit Sold 55,000
Selling Price $3.5
Total sales budget $192,500

PT Bersih
Sales Budget (Deterjen)
Kuartal 1, 2016
Unit Sold 62,000
Selling Price $3.5
Total sales budget $217,000

PT Bersih
Sales Budget (Deterjen)
Kuartal 1, 2016
Unit Sold 70,000
Selling Price $3.5
Total sales budget $245,000
 PT Bersih PT Bersih
Sales Budget (Pewangi Pakaian) Sales Budget (Pewangi Pakaian)
Kuartal 1, 2016 2016
Unit Sold 50,000 Unit Sold
Selling Price $3.0 Selling Price
Total sales budget $150,000 Total sales budget

PT Bersih
Sales Budget (Pewangi Pakaian)
Kuartal 2, 2016
Unit Sold 50,000
Selling Price $3.0
Total sales budget $150,000

PT Bersih
Sales Budget (Pewangi Pakaian)
Kuartal 1, 2016
Unit Sold 60,000
Selling Price $3.0
Total sales budget $180,000

PT Bersih
Sales Budget (Pewangi Pakaian)
Kuartal 1, 2016
Unit Sold 70,000
Selling Price $3.0
Total sales budget $210,000
 PT Bersih
Budget (Pewangi Pakaian)
2016
230,000
$3.0
$690,000
 PT Bersih
Production Budget (Deterjen)
2016
Unit Sold 227,000
Ending Inventory* 8,000
Total Needs 235,000
Beginning Inventory (2,000)
Unit to be produced 233,000

* 10% x 80.000
 Aktual
Actual Quantity Purchased = 6.420.000 ons
Actual Quantity Used = 6.420.000 ons
Actual Rate = $12,5/jam
Actual Price = $0,03
Actual DLH = 2.000 jam
Standard
Standar Quantity* = 6.400.000 ons Material Price Varian = (Actual Price – Standard Price) x Actual Quantity Purchased
Standar Price = $0,032 = (0,03 – 0,032) x 6.420.000
Standar Rate = $12/jam = -12840
Standar DLH** = 1850 jam
Materials Quantity/Usage Variance = (Actual Quantity Used – Standard Quantity) x Standard Cost
= (6.420.000 - 6.400.000) x 0,032
* 50.000 galon x 128 ons = 640
** 50.000 galon x 0,037 jam
Labor Rate Variance = (Actual Rate – Standard Rate) x Actual Direct Labor Hours
= (12,5 - 12) x 2.000
= 1000
Labor Efficiency Variance = (Actual Direct Labor Hours – Standard Direct Labor Hours) x Standard Rate
= (2.000 - 1.850) x 12
= 1800
 PT Lancar
Cash Budget

Beginning cash balance

Cash receipt :
·       Cash sales
·       Credit sales
April
(10% x Rp 75.000.000) + Rp 7,500,000
(1,5% x Rp 75.000.000 x 0,5) Rp 562,500
May
25% x Rp 75.000.000 Rp 18,750,000
June
60% x Rp 90.000.000 Rp 54,000,000

Total cash available

Cash disbursement
·       Salaries payment Rp 20,000,000
·       Building Rent expense Rp 3,600,000
·       DM purchase
May
(70% x Rp 120.000.000) x 40% ###
June
(70% x Rp 150.000.000) x 60% ###
·       Tax Rp 2,500,000
Total Cash disbursement
Minimum Cash Balances
Total Cash Needs

Excess cash

Minimum cash balance

Ending cash balance
Rp 5,000,000

Rp 60,000,000

Rp 80,812,500
Rp 145,812,500 Rp 153.700.000

(Rp 5.000.000)

(Rp 3.000.000)
Rp (122,700,000) (Rp 117.500.000)
Rp - (Rp 12.000.000)
Rp (122,700,000) (Rp 129.500.000)

Rp 23,112,500 Rp 24.200.000

Rp - Rp 12.000.000
Rp 23,112,500 Rp 36.200.000
 (Rp 3.000.000)

24.200.000