PT.

TAMALANREA

Units production budget – for march, 2022

Produk X Produk Y

Units sold 50.000 unit 70.000 unit

Units ending inventory disired* 15.000 unit 21.000 unit

Units to be needed 65.000 unit 91.000 unit

Units beginning inventory (12.000 unit) (18.000 unit)

Units to be produced 53.000 unit 73.000 unit

 Prod X = 30% x 50.000 unit = 15.000 unit; Prod Y = 30% x 70.000 unit = 21.000 unit

PT. TAMALANREA

Units material usage budget – for march, 2022

Produk X Produk Y Total

Material A :

Units production 53.000 unit 73.000 unit -

Requirement/unit X    6 unit X      4 unit -

Units to be used of material A 318.000 unit 292.000 unit 610.000 unit

Material B :

Units production 53.000 unit 73.000 unit -

Requirement/unit X    3 unit X      2 unit -

Units to be used of material B 159.000 unit 146.000 unit 305.000 unit

PT. TAMALANREA

Direct material puschases budget – for march, 2022

Material A Material B Total

Units to be used 610.000 unit 305.000 unit -

 Units ending inventory disired* 174.000 unit 87.000 unit -

Units to be needed 784.000 unit 392.000 unit -

Units beginning inventory (120.000 unit) (  80.000 unit) -

Units to be purchased 664.000 unit 312.000 unit -

Cost/unit X  Rp 2.000 X  Rp    500 -

Cost of direct materials purchases Rp  1.328 juta Rp     156 juta Rp  1.484 juta

 Mat A = (15.000 unit Prod X x 6 unit) + (21.000 unit Prod Y x 4 unit) = 174.000 unit
 Mat B = (15.000 unit Prod X x 3 unit) + (21.000 unit Prod Y x 2 unit) = 87.000 unit

PT. TAMALANREA

Direct materials cost budget – for march, 2022

Produk X Produk Y Total

Material A :

Units to be used 318.000 unit 292.000 unit 610.000 unit

Cost/unit X  Rp 2.000 X  Rp 2.000 X  Rp 2.000

Direct materials cost of material A Rp 636,00 juta Rp 584,00 juta Rp 1.220,00 juta

Material B :

Units to be used 159.000 unit 146.000 unit 305.000 unit

Cost/unit X  Rp    500 X  Rp    500 X  Rp    500

Direct materials cost of material B Rp 79,50 juta Rp 73,00 juta Rp   152,50 juta

Direct materials cost total Rp  715,50 juta Rp  657,00 juta Rp 1.372,50 juta

PT. TAMALANREA

Direct Labor Cost Budget – For March, 2022

Produk X Produk Y Total

Dept. Processing :

Units production 53.000 unit 73.000 unit -

 Hours/unit X  0,20 jam X  0,10 jam -

Total hours of dept. Processing 10.600 jam 7.300 jam 17.900 jam

Rate/hours X   Rp 8.000 X   Rp 8.000 X   Rp 8.000

Direct labor cost of dept. Rp  84,80 juta Rp  58,40 juta Rp  143,20 juta
Processing

Dept. Finishing :

Units production 53.000 unit 73.000 unit -

Hours/unit X  0,10 jam X  0,05 jam -

Total hours of dept. Finishing 5.300 jam 3.650 jam 8.950 jam

Rate/hours X   Rp 5.000 X   Rp 5.000 X   Rp 5.000

Direct labor cost of dept. Finishing Rp    26,50 juta Rp  18,25 juta Rp    44,75 juta

Direct labor cost total Rp  111,30 juta Rp  76,65 juta Rp  187,95 juta

PT. TAMALANREA

Factory Overhead Cost Budget – For March, 2022

Produk X Produk Y Total

Direct labor cost total Rp  111,30 juta Rp  76,65 juta Rp  187,95 juta

Variable overhead rate X      80% X      80% X      80%

Variable overhead cost Rp  89,04 juta Rp 61,32 juta Rp 150,36 juta

Fixed overhead cost 69,96 juta 84,68 juta 154,64 juta

Factory overhead cost total Rp159,00 juta Rp146,00 juta Rp 305,00 juta

PT. TAMALANREA

Unit Cost of Ending Inventory Budget – For March, 2022

Produk X Produk Y

Direct materials cost total Rp  715,50 juta Rp  657,00 juta

Direct labor cost total 111,30 juta 76,65 juta

Factory overhead cost total 159,00 juta 146,00 juta

Total production costs Rp 985,80 juta Rp  879,65 juta

Units production :     53.000 unit :      73.000 unit

production cost/unit Rp 18.600 Rp 12.050

PT. TAMALANREA

Cost of Goods Sold Budget – For March, 2022

Produk X Produk Y Total

Total production costs Rp 985,80 juta Rp  879,65 juta Rp 1.865,45 juta

Cost of beginning inventory* 199,20 juta 216,90 juta 416,10 juta

Cost of goods available for sale Rp 1.185,00 juta Rp  1.096,55 juta Rp 2.281,55 juta

Cost of Ending inventory** (279,00 juta) (253,05 juta) (532,05 juta)

Cost of goods sold Rp     906,00 juta Rp      843,50 juta Rp  1.749,50 juta

 Prod X = 12.000 unit x Rp 18.600 = Rp 199,20 jt; Prod Y = 18.000 unit x rp 12.050 = Rp 416,10
jt
 Prod X = 15.000 unit x Rp 18.600 = Rrp 279,00 jt; Prod Y = 21.000 unit x rp 12.050 = Rp
253,05 jt

PT. TAMALANREA

Sales Budget – For March, 2022

Produk X Produk Y Total

Units sold 50.000 unit 70.000 unit -

Price/unit* X Rp 26.040 X Rp 16.870 -

Total sales Rp 1.302,00 juta Rp  1.180,90 juta Rp 2.482,90 juta

 Prod X = 140% x Rp 18.600 = Rp 26.040; Prod Y = 140% x Rp 12.050 = Rp 16.870


PT. TAMALANREA
 Projected Income Statement – For March, 2022

Produk X Produk Y Total

Sales Rp 1.302,00 juta Rp  1.180,900 juta Rp 2.482,900 juta

Cost of goods sold 906,00 juta 843,500 juta 1.749,500 juta

Gross margin Rp   396,00 juta Rp    337,400 juta Rp     733,400 juta

Operating expenses :

Selling expenses* Rp  119,16 juta Rp    115,470 juta Rp 234,630 juta

Administrative expenses** 91,14 juta 82,663 juta 173,803 juta

Total operating expenses Rp 210,30 juta Rp    198,133 juta Rp 408,433 juta

Net income Rp 185,70 juta Rp    139,267 juta Rp 324,967 juta

 Prod X = (50.000 unit x Rp300) + (8% x Rp 1.302 jt) = Rp 119,16 jt

 Prod Y = (70.000 unit x Rp300) + (8% x Rp 1.180,90 jt) = Rp 115,47 jt
 Prod X = 7% x Rp 1.302 jt = Rp 91,14 jt
 Prod Y = 7% x Rp 1.180,90 jt = Rp 82,663 jt