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Thopaz Yulistio Allambara ( 3-D / 37 )
NPM : 1430001!"31
The Following Data Budget for 201
Direct Materials
Red OakRed Oak
Red Oak
Data Content of Each roduct !nit
Read Oak
"ranite
Direct Manufacturing #a$or
Data roduct
E%&ected 'ales in !nits
'elling rice
Target Ending (n)entor* in !nits
Beginning (n)entor* in !nits
Beginning (n)entor* in Dollars
Data Direct Materials
Beginning (n)entor*
Target Ending (n)entor*
#$h%&ul% 1 : '%%u%s *u&+%t
Casual
Delu%e
Total
#$h%&ul% , : Pro&u$tio *u&+%t (i its)
Budgeted unit sales +schedule 1,
-dd target ending .nished goods in)entor*
Total re/uired units
!nits of .nished goods to $e &roduced
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!nits of .nished goods to $e &roduced
#$h%&ul% 3A : Dir%$t Mat%rial sa+% *u&+%t i .uatit a& Dollars
h*sical !nit Budget
Direct aterials re/uired for Casual ta$les
Direct aterials re/uired for Delu%e ta$lesTotal /uantit* of direct aterials to $e used
Cost Budget
-)aila$le fro $eginning DM in)entor*
Red Oak
"ranite
To $e &urchased and used this &eriod
Red Oak
"ranite
Direct aterials to $e used this &eriod
#$h%&ul% 3* : Dir%$t Mat%rial Pur$has%s *u&+%t
h*sical !nits Budget
To $e used in &roduction +fro schedule -,
-dd target ending in)entor*
Total re/uireents
Deduct $eginning in)entor*
urchases to $e ade
Cost Budget
Red oak
"ranite
Direct aterials to $e &urchased this &eriod
#$h%&ul% 4 : Dir%$t Maua$turi+ abor 2osts *u&+%t
Casual
Delu%e
Total
uantit* of ta$les to $e &rouced
3u$er of ta$les to $e &roduced &er $atch
3u$er of $atches
'etu& tie &er $atch
Total setu&hours
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'etu&hours &er ta$le
#$h%&ul% ":Maua$turi+ %rh%a& 2osts *u&+%t
Variable Costs :
'u&&lies
(ndirect anufacturing la$or
ower
Maintenance
Fixed Costs :
De&reciation
'u&er)ision
ower
Maintenance
Total
Total anufacturing o&erations o)erhead costs
#$h%&ul% A : it 2osts o &i+ 5iish%& 6oo&s %tor
Red oak
"ranite
Direct anufacturing la$or
Manufacturing o&erations o)erhead
Machine setu& o)erhead
Total
#$h%&ul% * : &i+ %tori%s *u&+%t
Direct aterials
Red oak
"ranite
Finished "oods
Casual
Delu%e
Total ending in)entor*
#$h%&ul% 7 : 2ost o 6oo&s #ol& *u&+%t
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Beginning .nished goods in)entor*5 6anuar* 15 2014
Direct aterials used
Direct anufacturing la$or
Manufacturing o)erhead
Cost of goods anufactured
Cost of goods a)aila$le for sale
Deduct ending .nished goods in)entor*5 Dece$er 15 2014
Cost of goods sold
#$h%&ul% 8 : Nomaua$turi+ 2osts *u&+%t
Business Function
roduct design
Marketing
Distri$ution
Total
#$h%&ul% ! : *u&+%t%& $om% #tat%m%t or #tlisti$ 5uritur%
For the *ear Ended5 Dece$er 15 2014
Re)enues
CO"'
"ross Margin
O&erating Costs7
roduct design costs
Marketing costs
Distri$ution costs
O&erating incoe
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rice &er $oard and s/uare foot
8 9:008 10:00
8 20:00
Product
Casual Granite Table Deluxe Granite Table
12 Board Feet 12 Board Feet
; '/uare Feet < '/uare Feet
4 =ours ; =ours
Product
Casual Granite Table Deluxe Granite Table
>05000 105000
8 ;00 8 00
15000 >00
8
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;05000 105000
Material
Red Oak "ranite
920000 Board Feet ;0000 '/uare Feet
120000 Board Feet
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0:2 =ours 0: =ours
anufacturing O&erations O)erhead Costs Mac
8 15>005000:00
8 15;24
Fro 'chedule Total
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- 8 1052 8 1250005000:00
;B
Aaria$le Costs Fi%ed Costs
8 150245000
8 254905000 8 1505000
8 252?;5000
8 459>05000 8 5?>05000
sch: 1
sch: 9
sch: < 8 150245000
sch: < 8 5
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Total
8 ;4;5000
Total Re)enues
8 050005000
8
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Total
Total
8 105205000:00
Total =ours =ourl* age Rate Total
240000 =ours 8 20:00 8 45000 =ours
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hine 'etu& O)erhead Costs
8 ?05000:00
8 05000:00
8 295000:00
8 15;
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8 ;4;5000
8 2
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New Data
Manufacturing Overhead Costs
Direct Manufacturing #a$or=ours
Machine 'etu& O)erhead Costs 'etu& #a$or=uors
Data (Manufacturing Oeration Overhead Costs!
"ariable Cost
'u&&lies 8 >
(ndirect Manufacturing #a$or 8 >:;0
ower 8 9
Maintenance 8 4
De&reciation
'u&er)ision
ower
Maintenance
Data(Machine #etu Overhead Cost!
"ariable Cost
'u&&lies 8 2;
(ndirect Manufacturing #a$or 8 >;
ower 8 ;
De&reciation
'u&er)ision
ower
Data(Non$anufacturing Cost!
"ariable Cost
roduct Design
Marketing 8 254905000
Distri$ution 8 252
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Manufacturing and #etu Caacit% in &')
Manufacturing Ca&acit* 00000 Direct Manufacturing #a$or=ours
'etu& Ca&acit* 1>000 'etu& #a$or=ours
*ixed Cost
8 150205000
8 ?05000
8 ;05000
8 405000
8 295000
*ixed Cost
8 150245000
8 1505000
8 15>?;5000
Cost Driver of *ixed Co$onent ofOverhead Costs
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