Sales Budget
January February March
Units 40,000 50,000 60,000
Selling Price 215 215 215
Sales 8,600,000 10,750,000 12,900,000
Production Budget
January February March
Sales 40,000 50,000 60,000
Projected Ending Inventory 40,000 48,000 48,000
Total needs 80,000 98,000 108,000
Less: Beg. Inventory 32,000 40,000 48,000
Units to be produced 48,000 58,000 60,000
Materials Purchase Budget (Metal)
January February March
Units to be produced 48,000 58,000 60,000
Materials per unit 10 10 10
Production needs 480,000 580,000 600,000
Projected Ending Inventory 250,000 300,000 300,000
Total needs 730,000 880,000 900,000
Less: Beg. Inventory 200,000 250,000 300,000
Units to be produced 530,000 630,000 600,000
Price 8 8 8
Total cost 4,240,000 5,040,000 4,800,000
Materials Purchase Budget (Components)
January February March
Units to be produced 48,000 58,000 60,000
Materials per unit 6 6 6
Production needs 288,000 348,000 360,000
Projected Ending Inventory 150,000 180,000 180,000
Total needs 438,000 528,000 540,000
Less: Beg. Inventory 120,000 150,000 180,000
Units to be produced 318,000 378,000 360,000
Price 2 2 2
Total cost 636,000 756,000 720,000
Direct Labor Budget
January February March
Units to be produced 48,000 58,000 60,000
DLH per unit 4 4 4
Total hours need 192,000 232,000 240,000
DL rate 9.25 9.25 9.25
Total cost 1,776,000 2,146,000 2,220,000
