Depriciation

Building Cost 4,000,000 0

Training Cost 3,500,000
Furniture cost 500,000 0
Machine 0
Loan Amount 1,500,000 0
material 450,000

Receipt Budget
% Jan Feb March
Sales 2,688,000 2,856,000
35% 940,800 999,600
7% 65,856 69,972
nil 874,944 929,628
40% 1,075,200
15%
7%

Production Budget
Jan Feb Mar
units - 1,280 1,360
100% - 1,280 1,360
50% 760 840 859
total 760 2,120 2,219

Material Purchase Budget Jan Feb Mar

Production Budget 760 2,120 2,219
material cost 547 547 547
total material 415,447 1,159,640 1,213,793
Actual Raw material 450,000 34,554

25% 289,910 303,448 321,363

75% 869,730 910,345
material required 255,357 2,029,370 2,124,138

15 days 50% 1,014,685 1,062,069

30 days 50% 127,678 1,014,685

Labor Budget (Rs.300 per carton) Jan Feb Mar

227,850 636,000 665,700
Variable overhead
Utilities 227,850 636,000 665,700
Miscellaneous 56,963 159,000 166,425
Packaging 75,950 212,000 221,900
Total 360,763 1,007,000 1,054,025

Fixed Overhead
Supervisior 35,000 35,000 35,000
Guard 13,000 13,000 13,000
Depriciation
Factory Building 50,000 50,000 50,000
Manufacturing Plant 43,750 43,750 43,750
Furniture 4,167 4,167 4,167
Total Fixed Overhead 145,917 145,917 145,917

Total FOH 506,679 1,152,917 1,199,942

Selling
Sales 25,000 25,000 25,000
Marketing 35,000 120,000 95,000
Aadmin Expense
Manager Salary 45,000 45,000 45,000
Total 105,000 190,000 165,000

Interest Expense
Loan from local vendor 1,500,000
interest 7,000 per month per lac
time 5 months
105,000
total loan interest 525,000
loan amount to be paid 2,025,000

April May June july

2,971,500 3,189,900 3,528,000 3,607,800
1,040,025 1,116,465 1,234,800 1,262,730
72,802 78,153 86,436 88,391
967,223 1,038,312 1,148,364 1,174,339
1,142,400 1,188,600 1,275,960 1,411,200
403,200 428,400 445,725 478,485
188,160 199,920 208,005

Apr May Jun Jul

1,415 1,519 1,680 1,718
1,415
935 760 840 859
2,350 760 840 859

Apr May Jun Jul

2,350 760 840 859
547 547 547 547
1,285,450 415,447 459,480 469,873

103,862 114,870 117,468 127,861

964,088 311,585 344,610 352,405
2,249,538 727,031 804,090 822,278

1,124,769 363,516 402,045 411,139

1,062,069 1,124,769 363,516 402,045

Apr May Jun Jul

705,000 227,850 252,000 257,700
 705,000 227,850 252,000 257,700
176,250 56,963 63,000 64,425
235,000 75,950 84,000 85,900
1,116,250 360,763 399,000 408,025

35,000 35,000 35,000 35,000

13,000 13,000 13,000 13,000

50,000 50,000 50,000 50,000

43,750 43,750 43,750 43,750
4,167 4,167 4,167 4,167
145,917 145,917 145,917 145,917

1,262,167 506,679 544,917 553,942

25,000 25,000 25,000 25,000

105,000 85,000 60,000 45,000

45,000 45,000 45,000 45,000

175,000 155,000 130,000 115,000
remaining work next year forecast
sales quantity increased by 10%
material cost increased by 7%
labour increased by 3%
variable OH increased by 5%
fixed OH decreased by 10%

August September october November December

3,927,000 4,137,000 4,376,400 4,773,300 5,006,400
1,374,450 1,447,950 1,531,740 1,670,655 1,752,240
96,212 101,357 107,222 116,946 122,657
1,278,239 1,346,594 1,424,518 1,553,709 1,629,583
1,443,120 1,570,800 1,654,800 1,750,560 1,909,320
529,200 541,170 589,050 620,550 656,460
223,293 246,960 252,546 274,890 289,590

Aug Sep Oct Nov Dec

1,870 1,970 2,084 2,273 2,384

935
935 1,970 2,084 2,273 2,384

Aug Sep Oct Nov Dec

935 1,970 2,084 2,273 2,384
547 547 547 547 547
511,445 1,077,590 1,139,948 1,243,331 1,304,048

269,398 284,987 310,833 326,012

383,584 808,193 854,961 932,498 978,036
895,029 1,885,783 1,994,909 2,175,829 2,282,084

447,514 942,891 997,455 1,087,915 1,141,042

411,139 447,514 942,891 997,455 1,087,915

Aug Sep Oct Nov Dec

280,500 591,000 625,200 681,900 715,200
280,500 591,000 625,200 681,900 715,200
70,125 147,750 156,300 170,475 178,800
93,500 197,000 208,400 227,300 238,400
444,125 935,750 989,900 1,079,675 1,132,400

35,000 35,000 35,000 35,000 35,000

13,000 13,000 13,000 13,000 13,000

50,000 50,000 50,000 50,000 50,000

43,750 43,750 43,750 43,750 43,750
4,167 4,167 4,167 4,167 4,167
145,917 145,917 145,917 145,917 145,917

590,042 1,081,667 1,135,817 1,225,592 1,278,317

25,000 25,000 25,000 25,000 25,000

40,000 30,000 60,000 70,000 80,000

45,000 45,000 45,000 45,000 45,000

110,000 100,000 130,000 140,000 150,000
JAN feb march

2,002,560
715,995 750960
306,348 334131 350448

January Feb March

5,865,900
 5,865,900
1,466,475
1,955,300
9,287,675

420,000
156,000

600,000
525,000
50,000
1,751,000

11,038,675

300,000
825,000

540,000
1,665,000