Sales budget September

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales unit 5,998 8,890 2,852 198,816 56,520 19,820 2,252 276,621 72,657 98,309 146,211 91,250 117,653 13,451 417,507 6,211 8,063
selling price per 93.00 45.00 46.00 3.70 7.40 20.76 44.00 3.75 7.00 7.00 3.75 3.17 3.17 23.00 3.72 35.25 38.00
Total sales 557,814 400,050 131,192 735,619 418,248 411,463 99,088 1,037,329 508,599 688,163 548,291 289,263 372,960 309,373 1,553,126 218,938 306,394 8,585,910

Production Budget September

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales unit 5,998 8,890 2,852 198,816 56,520 19,820 2,252 276,621 72,657 98,309 146,211 91,250 117,653 13,451 417,507 6,211 8,063
Add Desired ending inventory 600 889 285 19,882 5,652 1,982 225 27,662 7,266 9,831 14,621 9,125 11,765 1,345 41,751 621 806
Total need 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
less beginning inventory
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869

Direct Material usage Budget September

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
Raw materials needs tk 65.30 33.80 33.23 2.64 5.47 13.62 28.65 2.30 4.14 5.05 2.31 1.99 2.09 15.05 2.27 20.74 23.65
Raw materials to be purchase 430,836 330,560 104,249 577,362 340,081 296,943 70,972 699,851 330,880 546,106 371,522 199,746 270,484 222,681 1,044,642 141,692 209,757 6,188,367

Direct labour budget September

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
Direct labour per unit 5.17 2.16 2.30 0.11 0.15 0.32 0.64 0.11 0.14 0.17 0.14 0.43 0.43 0.43 0.21 0.96 0.96
Total Direct labour cost 34,125 21,074 7,216 23,182 9,574 6,868 1,575 32,254 11,029 18,384 22,195 43,362 55,909 6,392 97,822 6,566 8,523 406,050

Selling and Distribution expanse Budget September

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Laccha
Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales 557814 400050 131192 735619 418248 411463 99088 1037329 508599 688163 548291 289263 372960 309373 1553126 218938 306394
Selling expense 20% of sales 111563 80010 26238 147124 83650 82293 19818 207466 101720 137633 109658 57853 74592 61875 310625 43788 61279 1,717,182
Distribution exp 4.5% of sales 25102 18002 5904 33103 18821 18516 4459 46680 22887 30967 24673 13017 16783 13922 69891 9852 13788 386,366
Depo Commission 5% of sales 27891 20003 6560 36781 20912 20573 4954 51866 25430 34408 27415 14463 18648 15469 77656 10947 15320 429,295
Total S/D expanse 164555 118015 38702 217008 123383 121382 29231 306012 150037 203008 161746 85332 110023 91265 458172 64587 90386 2,532,843

Vat 200,000
Total cost 9,327,260
Variance (741,350)
Margin -9%
 Sales budget October

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales unit 5,998 8,890 2,852 198,816 56,520 19,820 2,252 276,621 72,657 98,309 146,211 91,250 117,653 13,451 417,507 6,211 8,063
selling price per 93.00 45.00 46.00 3.70 7.40 20.76 44.00 3.75 7.00 7.00 3.75 3.17 3.17 23.00 3.72 35.25 38.00
Total sales 557,814 400,050 131,192 735,619 418,248 411,463 99,088 1,037,329 508,599 688,163 548,291 289,263 372,960 309,373 1,553,126 218,938 306,394 8,585,910

Production Budget October

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales unit 5,998 8,890 2,852 198,816 56,520 19,820 2,252 276,621 72,657 98,309 146,211 91,250 117,653 13,451 417,507 6,211 8,063
Add Desired ending inventory 600 889 285 19,882 5,652 1,982 225 27,662 7,266 9,831 14,621 9,125 11,765 1,345 41,751 621 806
Total need 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
less beginning inventory
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869

Direct Material usage Budget October

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
Raw materials needs tk 65.30 33.80 33.23 2.64 5.47 13.62 28.65 2.30 4.14 5.05 2.31 1.99 2.09 15.05 2.27 20.74 23.65
Raw materials to be purchase 430,836 330,560 104,249 577,362 340,081 296,943 70,972 699,851 330,880 546,106 371,522 199,746 270,484 222,681 1,044,642 141,692 209,757 6,188,367

Direct labour budget October

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
Direct labour per unit 5.17 2.16 2.30 0.11 0.15 0.32 0.64 0.11 0.14 0.17 0.14 0.43 0.43 0.43 0.21 0.96 0.96
Total Direct labour cost 34,125 21,074 7,216 23,182 9,574 6,868 1,575 32,254 11,029 18,384 22,195 43,362 55,909 6,392 97,822 6,566 8,523 406,050

Selling and Distribution expanse Budget October

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Laccha
Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales 557814 400050 131192 735619 418248 411463 99088 1037329 508599 688163 548291 289263 372960 309373 1553126 218938 306394
Selling expense 20% of sales 111563 80010 26238 147124 83650 82293 19818 207466 101720 137633 109658 57853 74592 61875 310625 43788 61279 1,717,182
Distribution exp 4.5% of sales 25102 18002 5904 33103 18821 18516 4459 46680 22887 30967 24673 13017 16783 13922 69891 9852 13788 386,366
Depo Commission 5% of sales 27891 20003 6560 36781 20912 20573 4954 51866 25430 34408 27415 14463 18648 15469 77656 10947 15320 429,295
Total S/D expanse 164555 118015 38702 217008 123383 121382 29231 306012 150037 203008 161746 85332 110023 91265 458172 64587 90386 2,532,843

Vat 200,000
Total cost 9,327,260
Variance (741,350)
Margin -9%
 Sales budget November

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales unit 5,998 8,890 2,852 198,816 56,520 19,820 2,252 276,621 72,657 98,309 146,211 91,250 117,653 13,451 417,507 6,211 8,063
selling price per 93.00 45.00 46.00 3.70 7.40 20.76 44.00 3.75 7.00 7.00 3.75 3.17 3.17 23.00 3.72 35.25 38.00
Total sales 557,814 400,050 131,192 735,619 418,248 411,463 99,088 1,037,329 508,599 688,163 548,291 289,263 372,960 309,373 1,553,126 218,938 306,394 8,585,910

Production Budget November

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales unit 5,998 8,890 2,852 198,816 56,520 19,820 2,252 276,621 72,657 98,309 146,211 91,250 117,653 13,451 417,507 6,211 8,063
Add Desired ending inventory 600 889 285 19,882 5,652 1,982 225 27,662 7,266 9,831 14,621 9,125 11,765 1,345 41,751 621 806
Total need 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
less beginning inventory
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869

Direct Material usage Budget November

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
Raw materials needs tk 65.30 33.80 33.23 2.64 5.47 13.62 28.65 2.30 4.14 5.05 2.31 1.99 2.09 15.05 2.27 20.74 23.65
Raw materials to be purchase 430,836 330,560 104,249 577,362 340,081 296,943 70,972 699,851 330,880 546,106 371,522 199,746 270,484 222,681 1,044,642 141,692 209,757 6,188,367

Direct labour budget November

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
Direct labour per unit 5.17 2.16 2.30 0.11 0.15 0.32 0.64 0.11 0.14 0.17 0.14 0.43 0.43 0.43 0.21 0.96 0.96
Total Direct labour cost 34,125 21,074 7,216 23,182 9,574 6,868 1,575 32,254 11,029 18,384 22,195 43,362 55,909 6,392 97,822 6,566 8,523 406,050

Selling and Distribution expanse Budget November

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Laccha
Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales 557814 400050 131192 735619 418248 411463 99088 1037329 508599 688163 548291 289263 372960 309373 1553126 218938 306394
Selling expense 20% of sales 111563 80010 26238 147124 83650 82293 19818 207466 101720 137633 109658 57853 74592 61875 310625 43788 61279 1,717,182
Distribution exp 4.5% of sales 25102 18002 5904 33103 18821 18516 4459 46680 22887 30967 24673 13017 16783 13922 69891 9852 13788 386,366
Depo Commission 5% of sales 27891 20003 6560 36781 20912 20573 4954 51866 25430 34408 27415 14463 18648 15469 77656 10947 15320 429,295
Total S/D expanse 164555 118015 38702 217008 123383 121382 29231 306012 150037 203008 161746 85332 110023 91265 458172 64587 90386 2,532,843

Vat 200,000
Total cost 9,327,260
Variance (741,350)
Margin -9%
 Sales budget December

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales unit 5,998 8,890 2,852 198,816 56,520 19,820 2,252 276,621 72,657 98,309 146,211 91,250 117,653 13,451 417,507 6,211 8,063
selling price per 93.00 45.00 46.00 3.70 7.40 20.76 44.00 3.75 7.00 7.00 3.75 3.17 3.17 23.00 3.72 35.25 38.00
Total sales 557,814 400,050 131,192 735,619 418,248 411,463 99,088 1,037,329 508,599 688,163 548,291 289,263 372,960 309,373 1,553,126 218,938 306,394 8,585,910

Production Budget December

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales unit 5,998 8,890 2,852 198,816 56,520 19,820 2,252 276,621 72,657 98,309 146,211 91,250 117,653 13,451 417,507 6,211 8,063
Add Desired ending inventory 600 889 285 19,882 5,652 1,982 225 27,662 7,266 9,831 14,621 9,125 11,765 1,345 41,751 621 806
Total need 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
less beginning inventory
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869

Direct Material usage Budget December

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
Raw materials needs tk 65.30 33.80 33.23 2.64 5.47 13.62 28.65 2.30 4.14 5.05 2.31 1.99 2.09 15.05 2.27 20.74 23.65
Raw materials to be purchase 430,836 330,560 104,249 577,362 340,081 296,943 70,972 699,851 330,880 546,106 371,522 199,746 270,484 222,681 1,044,642 141,692 209,757 6,188,367

Direct labour budget December

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Laccha Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Required production unit 6,598 9,779 3,137 218,698 62,172 21,802 2,477 304,283 79,923 108,140 160,832 100,375 129,418 14,796 459,258 6,832 8,869
Direct labour per unit 5.17 2.16 2.30 0.11 0.15 0.32 0.64 0.11 0.14 0.17 0.14 0.43 0.43 0.43 0.21 0.96 0.96
Total Direct labour cost 34,125 21,074 7,216 23,182 9,574 6,868 1,575 32,254 11,029 18,384 22,195 43,362 55,909 6,392 97,822 6,566 8,523 406,050

Selling and Distribution expanse Budget December

Coockies Coockies Coockies Chanachur Chanachur Chanachur Chanachur Chira Badam Chira Badam Laccha
Aluchur Motor Vaja Boroi Chutney Tetul Chutnet Cake Toast Toast Butter Total
900gm 375gm Salted 400 20gm 50gm 150gm 350gm 20gm 40gm Semai
Particular
Budgeted sales 557814 400050 131192 735619 418248 411463 99088 1037329 508599 688163 548291 289263 372960 309373 1553126 218938 306394
Selling expense 20% of sales 111563 80010 26238 147124 83650 82293 19818 207466 101720 137633 109658 57853 74592 61875 310625 43788 61279 1,717,182
Distribution exp 4.5% of sales 25102 18002 5904 33103 18821 18516 4459 46680 22887 30967 24673 13017 16783 13922 69891 9852 13788 386,366
Depo Commission 5% of sales 27891 20003 6560 36781 20912 20573 4954 51866 25430 34408 27415 14463 18648 15469 77656 10947 15320 429,295
Total S/D expanse 164555 118015 38702 217008 123383 121382 29231 306012 150037 203008 161746 85332 110023 91265 458172 64587 90386 2,532,843

Vat 200,000
Total cost 9,327,260
Variance (741,350)
Margin -9%
 Office Fixed Employee/ Workers Expense
Perticuler worker per hour St Hour Total
HR & Admin Department 6 135,580
Finance & Accounts Department 3 77,550
Procurement Department 3 111,250
Sales & Marketing Department 11 575,930
Support Staff & Driver 14 146,933
FF salary
Total (A) 37 1,047,243
Factory Fixed Employee/ Workers Expense
Perticuler worker per hour St Hour Total
Factory Administration 15 387,000
Fixed worker fried items 6 66,000
Fixed worker fried items Packaing 3 44,500
Fixed worker Toast items 2 22,500
Fixed worker Cake items 7 137,000
Fixed worker Chutny items 1 10,500
Fixed worker Cookies items 2 16,500
Fixed worker Drinks 2 23,000
Fixed worker Holler 2 19,000
Fixed worker Luchcha 1 15,000
Fixed Loder 10 73,067
Fixed Sequrity 5 60,633
Driver & Helper 14 137,500
Support staffs & Maintenance 9 69,000
Total (B) 1,081,200

Total (A)+(B) 2,128,443

Fixed Factory Overhead

Perticuler Amount
Gas bill (factory) 269,048
Diesel for Generator 108,875
Electricity Bill (factory) 305,309
Factory other exp 27,401
factory car exp 100,000
Depreciation 780,987
Total 1,591,621

Fixed Overhead of Office

Perticuler Amount
Legal exp 50,000
mobile bill(HO,Factory) average 55,000
office rent 183,200
Exp car 50,531
Exp Computer & Electronic 4,844
exp Car Repair & Maintenance 35,000
Exp printing & Stationary 4,500
Exp Office 9,426
Exp evening refreshment 19,310
Exp food subsidy (lunch) 77,773
Total 489,584
Total Fixed Cost 4,209,648
 Schedule of Expected collection
percentag of sales collection in the period of the month 100%
Particular September October Novenbar December Total
Cash collection 8585909.7 8585909.7 8585909.7 8585909.7 34,343,639

Schedule of expected cash disbursement for material

Particular September October Novenbar December Total
Cash disbursement

Summary
Particular September October Novenbar December Total
Direct material 6,188,367 6,188,367 6188366.56 6188366.56 24,753,466
Direct labour 406,050 406,050 406049.601 406049.601 1,624,198
Fixed overhead 4,209,648 4,209,648 4,209,648 4,209,648 16,838,591
Selling and Distribution expanse 2,532,843 2532843 2532843.36 2532843.36 10,131,373
 Cash Budget
Particular September October November December Total
Cash balance, beginning - - - -
Collection from customers 8,585,910 8,585,910 8,585,910 8,585,910
Total cash availavle 8,585,910 8,585,910 8,585,910 8,585,910
Less disbursements:
Direct material 6,188,367 6,188,367 6,188,367 6,188,367
Direct labour 406,050 406,050 406,050 406,050
Fixed overhead 4,209,648 4,209,648 4,209,648 4,209,648
Selling and Distribution expanse 2,532,843 2,532,843 2,532,843 2,532,843
total cash disbursement 13,336,907 13,336,907 13,336,907 13,336,907
Cash in hand or bank (4,750,998) (4,750,998) (4,750,998) (4,750,998)
Financing:
Borrowing
Repayments
Interest
Total financing
Cash balance,ending