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Akuntansi Manajemen

The document contains 6 schedules that make up a company's 3-month budget for sales, production, materials purchases, labor, overhead, and selling/administrative expenses. Schedule 1 budgets monthly and total sales of 150,000 units for $32.25 million. Schedule 2 budgets monthly and total production needs of 166,000 units. Schedule 3 budgets monthly and total direct materials needed for production. Schedule 4 budgets monthly and total direct labor hours and costs. Schedule 5 budgets monthly and total overhead costs. Schedule 6 budgets monthly and total selling and administrative expenses.

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14 views2 pages

Akuntansi Manajemen

The document contains 6 schedules that make up a company's 3-month budget for sales, production, materials purchases, labor, overhead, and selling/administrative expenses. Schedule 1 budgets monthly and total sales of 150,000 units for $32.25 million. Schedule 2 budgets monthly and total production needs of 166,000 units. Schedule 3 budgets monthly and total direct materials needed for production. Schedule 4 budgets monthly and total direct labor hours and costs. Schedule 5 budgets monthly and total overhead costs. Schedule 6 budgets monthly and total selling and administrative expenses.

Uploaded by

listiani
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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1.

Schedule 1: Sales Budget


january february march total
units 40,000 50,000 60,000 150,000
selling price $ 215 $ 215 $ 215 $ 215
sales $ 8,600,000 $ 10,750,000 $ 12,900,000 $ 32,250,000

2. Schedule 2: Production Budget


january february march total
sales (schedule 1) 40,000 50,000 60,000 150,000
desire ending inventory 40,000 48,000 48,000 48,000
total needs 80,000 98,000 108,000 198,000
less: beginning inventory 32,000 40,000 48,000 32,000
units to be produced 48,000 58,000 60,000 166,000

3. Schedule 3: Direct Materials Purchases Budget


january february maret total
metal components metal components metal components metal components
units to be produced
(schedule 2) 48,000 48,000 58,000 58,000 60,000 60,000 166,000 166,000
direct materials
per unit (lbs) 10 6 10 6 10 6 10 6
production needs 480,000 288,000 580,000 348,000 600,000 360,000 1,660,000 996,000
desire ending inventory 250,000 150,000 300,000 180,000 300,000 180,000 300,000 180,000
total needs 730,000 438,000 880,000 528,000 900,000 540,000 1,960,000 1,176,000
less: beginning inventory 200,000 120,000 250,000 150,000 300,000 180,000 200,000 120,000
direct materials
to be purchased 530,000 318,000 630,000 378,000 600,000 360,000 1,760,000 1,056,000
cost per pound $ 8 $ 2 $ 8 $ 2 $ 8 $ 2 $ 8 $ 2
total cost $ 4,240,000 $ 636,000 $ 5,040,000 $ 756,000 $ 4,800,000 $ 720,000 $ 14,080,000 $ 2,112,000
4. Schedule 4: Direct Labor Budget
january february march total
units to be produced
(schedule 2) 48,000 58,000 60,000 166,000
direct labor time
per unit (hours) 4 4 4 4
total hours needed 192,000 232,000 240,000 664,000
cost per hour $ 9.25 $ 9.25 $ 9.25 $ 9.25
total cost $ 1,776,000 $ 2,146,000 $ 2,220,000 $ 6,142,000

5. Schedule 5: Overhead Budget


january february march total
budget direct labor
hours (schedule 4) 192,000 232,000 240,000 664,000
variable overhead rate $ 3.40 $ 3.40 $ 3.40 $ 3.40
budgeted variable overhead $ 652,800 $ 788,800 $ 816,000 $ 2,257,600
budgeted fixed overhead 338,000 338,000 338,000 1,014,000
total overhead $ 990,800 $ 1,126,800 $ 1,154,000 $ 3,271,600

6. Schedule 6: Selling and Administrative Expenses Budget


january february march total
planned sales (schedule 1) $ 40,000 $ 50,000 $ 60,000 $ 150,000
variable selling and adm
expenses per unit $ 3.60 $ 3.60 $ 3.60 $ 3.60
total variable expense $ 144,000 $ 180,000 $ 216,000 $ 540,000
fixed selling and
administrative expenses
salaries $ 50,000 $ 50,000 $ 50,000 $ 150,000
depreciation 40,000 40,000 40,000 120,000
other 20,000 20,000 20,000 60,000
total fix expenses $ 110,000 $ 110,000 $ 110,000 $ 330,000
total selling and
administrative expenses $ 254,000 $ 290,000 $ 326,000 $ 870,000

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