CUENCA INSTITUTE

Senior High School Community

Accountancy, Business and Management
3.2. Production Budget

Production Budget shows the number of units that must be produced by the

business and is obtained from the combination of sales forecast and the amount of

finished goods inventory to have on hand. This budget also illustrates the schedule and

process the business will do in manufacturing goods for their customers.

Food Thrift shows the estimated Production Budget in units for the year 2019 in

which they include their Ending Inventory and exclude their Beginning Inventory for

them to compute the projected units to be produced by the business. After that, the

following table illustrates the Production Budget in pesos where it shows the estimated

total purchases will be made by the business.

3.2.1 Monday MintShake

FOOD THRIFT
PRODUCTION BUDGET (IN UNITS)
MONDAY MINTSHAKE
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Expected Sales in Units 3,600 3,000 3,600 3,120 13,320
Add: Desired Inventory (in
0 0 0 0 0
units)
Total Inventory
3,600 3,000 3,600 3,120 13,320
Requirement
Less: Beg. Inventory (in
0 0 0 0 0
units)
Estimated Purchases (in
3,600 3,000 3,600 3,120 13,320
units)

TABLE 3.2.1.a MONDAY MINTSHAKE PRODUCTION BUDGET IN UNITS

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 CUENCA INSTITUTE
Senior High School Community
Accountancy, Business and Management

FOOD THRIFT
PRODUCTION BUDGET (IN PESOS)
MONDAY MINTSHAKE
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Estimated Purchases in
3,600 3,000 3,600 3,120 13,320
units
Multiplied by cost per unit 17/serving 17/serving 17/serving 17/serving 17
Estimated Total Purchases 61,200 51,000 61,200 53,040 226,440

TABLE 3.2.1.b MONDAY MINTSHAKE PRODUCTION BUDGET IN PESOS

3.2.2 Fun-PAK Tuesday

FOOD THRIFT
PRODUCTION BUDGET (IN UNITS)
FUN-PAK TUESDAY
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Expected Sales in Units 1,500 1,080 1,500 1,380 5,460
Add: Desired Inventory (in
0 0 0 0 0
units)
Total Inventory
1,500 1,080 1,500 1,380 5,460
Requirement
Less: Beg. Inventory (in
0 0 0 0 0
units)
Estimated Purchases (in
1,500 1,080 1,500 1,380 5,460
units)

TABLE 3.2.2.a FUN-PAK TUESDAY PRODUCTION BUDGET IN UNITS

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 CUENCA INSTITUTE
Senior High School Community
Accountancy, Business and Management

FOOD THRIFT
PRODUCTION BUDGET (IN PESOS)
FUN-PAK TUESDAY
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Estimated Purchases in
1,500 1,080 1,500 1,380 5,460
units
Multiplied by cost per unit 27/serving 27/serving 27/serving 27/serving 27
Estimated Total Purchases 40,500 29,160 40,500 37,260 147,420

TABLE 3.2.2.b FUN-PAK TUESDAY PRODUCTION BUDGET IN UNITS

3.2.3 FriZza Wednesday

FOOD THRIFT
PRODUCTION BUDGET (IN UNITS)
FRIZZA WEDNESDAY
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Expected Sales in Units 3,000 2,400 3,000 2,820 11,220
Add: Desired Inventory (in
0 0 0 0 0
units)
Total Inventory
3,000 2,400 3,000 2,820 11,220
Requirement
Less: Beg. Inventory (in
0 0 0 0 0
units)
Estimated Purchases (in
3,000 2,400 3,000 2,820 11,220
units)

TABLE 3.2.3.a FRIZZA WEDNESDAY PRODUCTION BUDGET IN PESOS

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 CUENCA INSTITUTE
Senior High School Community
Accountancy, Business and Management

FOOD THRIFT
PRODUCTION BUDGET (IN PESOS)
FRIZZA WEDNESDAY
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Estimated Purchases in
3,000 2,400 3,000 2,820 11,220
units
Multiplied by cost per unit 9/serving 9/serving 9/serving 9/serving 9
Estimated Total Purchases 27,000 21,600 27,000 25,380 100,980

TABLE 3.2.3.b FRIZZA WEDNESDAY PRODUCTION BUDGET IN PESOS

3.2 4. Jella Thursday

FOOD THRIFT
PRODUCTION BUDGET (IN UNITS)
JELLA THURSDAY
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Expected Sales in Units 1,200 720 1,200 900 4,020
Add: Desired Inventory (in
0 0 0 0 0
units)
Total Inventory
1,200 720 1,200 900 4,020
Requirement
Less: Beg. Inventory (in
0 0 0 0 0
units)
Estimated Purchases (in
1,200 720 1,200 900 4,020
units)

TABLE 3.2.4.a JELLA THURSDAY PRODUCTION BUDGET IN UNITS

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 CUENCA INSTITUTE
Senior High School Community
Accountancy, Business and Management

FOOD THRIFT
PRODUCTION BUDGET (IN PESOS)
JELLA THURSDAY
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Estimated Purchases in
1,200 720 1,200 900 4,020
units
Multiplied by cost per unit 13/serving 13/serving 13/serving 13/serving 13
Estimated Total Purchases 15,600 9,360 15,600 11,700 52,260

TABLE 3.2.4.b JELLA THURSDAY PRODUCTION BUDGET IN PESOS

3.2.5 Chick N’ Friday

FOOD THRIFT
PRODUCTION BUDGET (IN UNITS)
CHICK N’ FRIDAY
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Expected Sales in Units 2,700 1,920 2,700 2,280 9,600
Add: Desired Inventory (in
0 0 0 0 0
units)
Total Inventory
2,700 1,920 2,700 2,280 9,600
Requirement
Less: Beg. Inventory (in
0 0 0 0 0
units)
Estimated Purchases (in
2,700 1,920 2,700 2,280 9,600
units)

TABLE 3.2.5.a CHICK N’ FRIDAY PRODUCTION BUDGET IN UNITS

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 CUENCA INSTITUTE
Senior High School Community
Accountancy, Business and Management
FOOD THRIFT
PRODUCTION BUDGET (IN PESOS)
CHICK N’ FRIDAY
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Estimated Purchases in
2,700 1,920 2,700 2,280 9,600
units
Multiplied by cost per unit 13/servings 13/servings 13/servings 13/servings 13
Estimated Total Purchases 35,100 24,960 35,100 29,640 124,800

TABLE 3.2.5.b CHICK N’ FRIDAY PRODUCTION BUDGET IN PESOS

3.2.6 SaturDonut

FOOD THRIFT
PRODUCTION BUDGET (IN UNITS)
SATURDONUT
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Expected Sales in Units 1,800 1,380 1,800 1,500 6,480
Add: Desired Inventory (in
0 0 0 0 0
units)
Total Inventory
1,800 1,380 1,800 1,500 6,480
Requirement
Less: Beg. Inventory (in
0 0 0 0 0
units)
Estimated Purchases (in
1,800 1,380 1,800 1,500 6,480
units)

TABLE 3.2.6.a SATURDONUT PRODUCTION BUDGET IN UNITS

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 CUENCA INSTITUTE
Senior High School Community
Accountancy, Business and Management

FOOD THRIFT
PRODUCTION BUDGET (IN PESOS)
SATURDONUT
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Estimated Purchases in
1,800 1,380 1,800 1,500 6,480
units
Multiplied by cost per unit 13/servings 13/servings 13/servings 13/servings 13
Estimated Total Purchases 23,400 17,940 23,400 19,500 84,240

TABLE 3.2.6.b SATURDONUT PRODUCTION BUDGET IN PESOS

3.2.7 Sunday SunRice

FOOD THRIFT
PRODUCTION BUDGET (IN UNITS)
SUNDAY SUNRICE
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Expected Sales in Units 1,800 1,560 1,800 1,680 6,840
Add: Desired Inventory (in
0 0 0 0 0
units)
Total Inventory
1,800 1,560 1,800 1,680 6,840
Requirement
Less: Beg. Inventory (in
0 0 0 0 0
units)
Estimated Purchases (in
1,800 1,560 1,800 1,680 6,840
units)

TABLE 3.2.7.a SUNDAY SUNRICE PRODUCTION BUDGET IN UNITS

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 CUENCA INSTITUTE
Senior High School Community
Accountancy, Business and Management
FOOD THRIFT
PRODUCTION BUDGET (IN PESOS)
SUNDAY SUNRICE
FOR THE YEAR ENDED December 31, 2019
  1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total
Estimated Purchases in
1,800 1,560 1,800 1,680 6,840
units
Multiplied by cost per unit 26/servings 26/servings 26/servings 26/servings 26
Estimated Total Purchases 46,800 40,560 46,800 43,680 177,840

TABLE 3.2.7.b SUNDAY SUNRICE PRODUCTION BUDGET IN PESOS