Ex91
Req1
25/70/5
Oct
AR-aug Sales
AR-Sept Sales
Oct Sales
Nov Sales
Dec Sales
Nov
3500
126000
100000
229500
Req2
AR as of Sept 30
AR as of Dec 31
Ex92
Sales
$/unit
Sales in $
AR
Q1 Sales
Dec
9000
280000
200000
Total
20000
560000
175000
755000
489000
1
16000
$22
$352,000
66000
$264,000.
00
2
15000
$22
$330,000
75/20
3
14000
$22
$308,000
40000
525000
565000
$88,000.0
0
$247,500.
00
352000
$66,000.00
$231,000.0
313500
292600
297000
$61,600.0
$247,500.
00
309100
247500
1271600
Production Budget
16000
15000
14000
15000
60000
3000
19000
2800
17800
3000
17000
3400
18400
3400
63400
3200
3000
2800
3000
3200
15800
14800
14200
15400
60200
330000
Sales in units
Add: Desired
Ending Inventory
Total Needs
Less: Beginning
inventory
Total Production
Needs
4 Total
15000
60000
$22
$22
$330,000 $1,320,000
66000
Q4 Sales
Q1
Required
Production
3500
135000
400000
760000
175000
1473500
138500
565000
Q2 Sales
Q3 Sales
Ex93
AR
335500
Q2
60000
Q3
90000
Q4
150000
100000
Year
3(Q1)
8000
400000
0
Total
Raw Materials/unit
Production Needs
Add: Desired
Ending inventory
Total needs
Less: Beginning
inventory
Raw Materials to
be purchased
Cost per unit
Cost of raw
materials
Ex94
Req1
Units to be
produced
DLH/unit
Total DLH
DL$/Hr
Total DL$
Req2
Units to be
produced
DLH/unit
Total DLH
Minimum
(4500hrs@$15.00)
Overtime($22.50)
3
3
3
3
3
180000
270000
450000
300000
1200000
54000
234000
90000
360000
60000
510000
48000
348000
48000
1248000
36000
54000
90000
60000
36000
198000
$3.00
$594,000.
00
306000
$3.00
$918,000.
00
420000
$3.00
$1,260,000.
00
288000
$3.00
$864,000.
00
1212000
$3.00
$3,636,000.
00
10000
8800
9000
9800
37600
0.5
5000
$15.00
$75,000.0
0
0.5
4400
$15.00
$66,000.0
0
0.5
4500
$15.00
$67,500.00
0.5
4900
$15.00
$73,500.0
0
0.5
18800
$15.00
$282,000.0
0
10000
0.5
5000
8800
0.5
4400
9000
0.5
4500
9800
0.5
4900
37600
0.5
18800
67500
11250
78750
67500
0
67500
67500
0
67500
67500
9000
76500
270000
20250
290250
3
2400
00