PAC CAP

Sales budget
units 350000 180000 Sales
Price 20 30 cos
Total Budgeted Sales 7000000 5400000 GP
PAC CAP selling exp
Production budget admin exp
Bud sales 350000 180000 NI
end 30000 25000 bud income tax
beg 20000 15000 Bud net income
Total 360000 190000 11075000

Budget for DM
2 3
Total units 720000 570000 1290000
end 70000
beg 35000
1325000
unt cost 2 2650000
Toatl 2650000
10525000
PAC CAP
Direct Labor
Budgeted Production 360000 190000
Hours per unit 0.5 0.75
Total hrs 180000 142500
Rate per hour 10 10
Total 1800000 1425000

OH BUD 10 20
1800000 2850000
 PAC CAP
12400000
10525000
1875000
1,000,000 560,000 440,000
800,000 420,000 380,000
75,000
22500
52,500