wadah bushra sulieman بتاريخ: 12 أغسطس 2009 تقديم بلاغ بتاريخ: 12 أغسطس 2009 (معدل) 1- (i) Production Budget:- Closing Stock Products 20% Month Sales Forecast Closing Stock December -- 6,400 January 32,000 6,000 February 30,000 6,200 March 31,000 5,600 April 28,000 5,200 May 26,000 5,400 June 27,000 5,800 July 29,000 4,800 August 24,000 -- Jan. Feb. March April May June Total July Closing Stock Required 6,000 6,200 5,600 5,200 5,400 5,800 5,800 4,800 (+)Sales Forecast 32,000 30,000 31,000 28,000 26,000 27,000 174,000 29,000 Total Required 38,000 36,200 36,600 33,200 31,400 32,800 179,800 33,800 (-) Opening Stock (6,400) (6,000) (6,200) (5,600) (5,200) (5,400) (6,400) (5,800) Produce 31,600 30,200 30,400 27,600 26,200 27,400 173,400 28,000 (ii) Material Usage Budget:- Jan. Feb. March April May June Total July Budgeted Production 31,600 30,200 30,400 27,600 26,200 27,400 173,400 28,000 Unit Content 8 8 8 8 8 8 8 8 Material Required 252,800 241,600 243,200 220,800 209,600 219,200 1,387,200 224,000 (iii) Material Purchase Budget: Closing Stock Material 25% Month Sales Forecast Closing Stock December -- 63,200 January 252,800 60,400 February 241,600 60,800 March 243,200 55,200 April 220,800 52,400 May 209,600 54,800 June 219,200 56,000 July 224,000 -- Jan. Feb. March April May June Total Closing Stock Required 60,400 60,800 55,200 52,400 54,800 56,000 56,000 (+) Production Required 252,800 241,600 243,200 220,800 209,600 219,200 1,387,200 Total Required 313,200 302,400 298,400 273,200 264,400 275,200 1,443,200 (-) Opening Stock (63,200) (60,400) (60,800) (55,200) (52,400) (54,800) (63,200) Purchases 250,000 242,000 237,600 218,000 212,000 220,400 1,380,000 Purchase Price/kg 6 6 6 6 6 6 6 Purchases Cost 1,500,000 1,452,000 1,425,600 1,308,000 1,272,000 1,322,400 8,280,000 (iv) Direct Labor Budget: Jan. Feb. March April May June Total Budgeted Production 31,600 30,200 30,400 27,600 26,200 27,400 173,400 Labor Content/unit 4 4 4 4 4 4 4 Budgeted DLHs 126,400 120,800 121,600 110,400 104,800 109,600 693,600 Rate per Hour 6 6 6 6 6 6 6 Direct Labor Cost 758,400 724,800 729,600 662,400 628,800 657,600 4,161,600 (v) Variable Production Overhead Budget According to Direct Labor Hours: Jan. Feb. March April May June Total Budgeted DLHs 126,400 120,800 121,600 110,400 104,800 109,600 693,600 V. Prod. Rate/Hour 4 4 4 4 4 4 4 V. Prod. OH Cost 505,600 483,200 486,400 441,600 419,200 438,400 2,774,400 2- Budgeted Fixed Production Overheads Absorption Rate: Budgeted Fixed Production OH = 3,468,000 = 5 Budgeted DLHs 693,600 BAR = Thus, Budgeted Absorption Rate (BAR) = 5 ₤/DLH. 3- Calculation of Budgeted Production Cost, Total Cost & Selling Price/unit: Direct Material 8 Kg * ₤ 6 = 48 Direct Labor 4 hr * ₤ 6 = 24 Variable Production OH 4 hr * ₤ 4 = 16 Fixed Production OH 4 hr * ₤ 5 = 20 Budgeted Production Cost 108 Sales OH 9 Admin. OH 5 Budgeted Total Cost 122 Profit Margin (25%) 30.5 Budgeted Selling Price 152.5 Budgeted Profit & Loss a/c Sales Revenue 174,000 * ₤ 152.5 = 26,535,000 Cost of Production of Sales: Opening Stock of Material 63,200 * ₤ 6 = 379,200 Purchase (Material Purchase Budget) 8,280,000 Total Available 8,659,200 Closing Stock of Material 56,000 * ₤ 6 = (336,000) Cost of Material Used 8,323,200 Direct Labor 4,161,600 Variable Production OH 2,774,400 Fixed Production OH 3,468,000 Total Cost of Production 18,727,200 Opening Stock 6,400 * ₤ 108 = 691,200 Total Available 19,418,400 Closing Stock 5,800 * ₤ 108 = (626,400) Cost of Production of Sales 132,000 * 63 = (18,792,000) Operating Profit 7,743,000 Sales OH 174,000 * ₤ 9 = 1,566,000 Admin. OH 174,000 * ₤ 5 = 870,000 Total Sales & Admin. OH (2,436,000) Profit before Tax & Zakat 5,307,000 تم تعديل 12 أغسطس 2009 بواسطة wadah bushra sulieman
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