Perfect Pants Company    

    Sales Budget      
    For end month of the year    
Column1 Column2 Column3 Column4 Column5 Column6 Column7
Qauters   Q1 Q2 Q3 Q4 Total
Unit   20000 12000 21000 10000 63000
Price   15 15 15 15 15
sales   300000 180000 315000 150000 945000

Expected Cash Collection

    Perfect Pants Company    
    Expected Cash Collection    
Column1 Column2 Column3 Column4 Column5 Column6 Column7
    Q1 Q2 Q3 Q4 Total
Account receiveable   0       0
Quarter 1   240000 60000     300000
Quarter2     144000 36000   180000
Quarter3       252000 63000 315000
Quarter4         120000 120000
Total   240000 204000 288000 183000 915000

Production Budgets
      Perfect Pants Company  
      Production Budget    
      End of the year    
             
    Q1 Q2 Q3 Q4 Total
budget sales   20000 12000 21000 10000 63000
desired Production   1200 2100 1000 7000 1010
Total   21200 14100 22000 17000 74300
Red:Beg prod   0 1200 2100 1000 0
Production   21200 12900 19900 16000 70000
Direct Material Budget
      Perfect Pants company  
      Direct material Budget  
      end of the year    
             
    Q1 Q2 Q3 Q4 Total
Prod. Requirement   21200 12900 19900 16000 70000
DM needed per unit   3.5 3.5 3.5 3.5 3.5
total RM required   74200 45150 69650 56000 245000
Add Desired RM   4515 6965 5600 4500 4500
total RM need   78715 52115 75250 60500 249500
less:Beg RM   0 4515 6965 5600 0
RM to be purchase   78715 47600 68285 54900 249500
cost per RM   0.5 0.5 0.5 0.5 0.5
Cost of RM   39357.5 23800 34142.5 27450 124750
Ending RM           2250

Cash Disbusement
      Perfect Pants Company  
      Cash Disbusment    
      End month of the year  
    Q1 Q2 Q3 Q4 total
Account Payable   0       0
Quarter1   19680 19680     39360
Q2     11900 11900   23800
Q3       17070 17070 34140
Q4         13735 13735
total   19680 31580 28970 30805 111035

      Perfect Pants company  

      Direct material Budget  
      end of the year    
             
    Q1 Q2 Q3 Q4 Total
Prod. Requirement   21200 12900 19900 16000 70000
DM need per pants   1.5 1.5 1.5 1.5 1.5
total RM req   31800 19350 29850 24000 105000
Add Desired RM   1935 2985 2400 2000 4500
total RM need   33735 22335 32250 26000 109500
less:Beg RM   0 1935 2985 2400 0
RM to be purchase   33735 20400 29265 23600 107000
cost per RM   0.3334 0.3334 0.3334 0.3334 0.3334
Cost of RM   11247.249 6801.36 9756.951 7868.24 35673.8
Ending RM           35673.8

Direct Labor
      Perfect Pants Company  
      Direct Labor    
      End of the month    
    Q1 Q2 Q3 Q4 total
Required Prod.   21200 12900 19900 16000 70000
Hours req   1.5 1.5 1.5 1.5 1.5
Total DLHs   31800 19350 29850 24000 105000
cost per hours   2.5 2.5 2.5 2.5 2.5
total cost   79500 48375 74625 60000 262500

      Perfect Pants Company  

      Cost Manufacturing overhead  
      End of the month    
    Q1 Q2 Q3 Q4 total
Budget DLhs   31800 19350 29850 24000 105000
Variable MOH   0.3334 0.3334 0.3334 0.3334 0.3334
Total   10602.12 6451.29 9951.99 8001.6 35007
Fixed Manufacturing
overhead   69000 69000 69000 69000 276000
total MOH   79602.12 75451.29 78951.99 77001.6 311007
Less Depreciation   4000 4000 4000 4000 16000
Cash Disbersment   75602.12 71451.29 74951.99 73001.6 295007
Total MOH   311007
Budget DLHS   105000
Perdetermined Overhead 2.9619714
rate   3

  Perfect Pants Company    

  Ending Finished invertory Cost(absorption method)
End month of
  year      
    unit Per cost Total  
Production Cost per Unit.          
Direct Material (Platsic)   0.5 3.5 1.75  
Direct Material (Ink and   0.3334 1.5 0.5001  
Spring)
Direct Labor   1.5 2.5 3.75  
2.9619714
Overhead rate   1 2.96197143 3  
7.2120714
Per Product cost   2.8334 6.96197143 3  
       
Budget good finish invertory
cost      
ending inventory     7000
per product cost     7.21207143
Total cost     50484.5

  Perfect Pants Company      

Selling and administrative expenses
  budget    
  For the year ended december 29,2017    
    Q1 Q2 Q3 Q4 Total
Budget Sales   300000 180000 315000 150000 945000
Sales commission   0.5 0.5 0.5 0.05 0.05
Total Sales Commission   150000 90000 157500 7500 47250
Budget Sales Quantity   21200 12900 19900 16000 70000
UN-MON   0 0 0 0 0
VNMOH   0 0 0 0  
Total Non-Manufacturing
Overhead   150000 90000 157500 7500 47250
Fixed Non-Manufacturing
Overhead   Q1 Q2 Q3 Q4 Total
Advertising cost   12000 12000 12000 12000 48000
Salaries   0 0 0 0 0
Utilities   0 0 0 0 0
Transfort   0 0 0 0 0
Insurance   0 0 0 0 0
Maintanence   0 0 0 0 0
Total   12000 12000 12000 12000 48000
Total selling and administrative
expenses   162000 102000 169500 19500 95250
Less Depreciation   0 0 0 0 0
Cash disbusement for selling   162000 102000 169500 19500 95250

Cash Budget
    Perfect Pants Company    
    Cash Budget      
For the ended December
    29,2018    
    Q1 Q2 Q3 Q4 Total
115881.5
Cash Balance :Beginning   300000 168307.88 9 36914.6 300000
add.Recept            
Cash Collection   240000 204000 288000 183000 915000
403881.5 219914. 121500
Total cash   540000372307.88 9 6 0
Less Disbusement            
Direct Material   50590 30600 43890 35300 124750
Direct Labor   79500 48375 74625 60000 262500
Manufacturing Overhead   79602.12 75451.29 78951.99 77001.6 311007
Selling and adveristing
expenses   162000 102000 169500 19500 95250
366966.9 191801.
Total disbusements   371692.12 256426.29 9 6 793507
168307.8 115881.5
Excess(deficiency) of cash   8 9 36914.6 28113 421493
Financing   0 0 0 0 0
Borrowing(at the beginning of
quarters)   0 0 0 0  
Repayments at the end of
year            
Interest            
Total Financing   0 0 0 0 0
Cash Balance, Ending   168307.88 115881.59 36914.6 28113 421493