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Sales in Units 5,000 15,000 20,000: Schedule-1

This document contains 3 schedules that make up Cozycamp.com's budgets for sales, production, and direct materials for the year ending December 31, 2011. Schedule 1 shows the sales budget broken down by quarter with total annual sales projected to be $11.25 million. Schedule 2 uses the sales projections to calculate production needs and begins with 50,000 units to be produced for the year. Schedule 3 budgets for the raw materials, tent fabric and poles, needed for production with total annual material purchases of $6.4 million.

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24 views6 pages

Sales in Units 5,000 15,000 20,000: Schedule-1

This document contains 3 schedules that make up Cozycamp.com's budgets for sales, production, and direct materials for the year ending December 31, 2011. Schedule 1 shows the sales budget broken down by quarter with total annual sales projected to be $11.25 million. Schedule 2 uses the sales projections to calculate production needs and begins with 50,000 units to be produced for the year. Schedule 3 budgets for the raw materials, tent fabric and poles, needed for production with total annual material purchases of $6.4 million.

Uploaded by

shreyansh120
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 XLSX, PDF, TXT or read online on Scribd
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Schedule-1

COZYCAMP.COM
Sales Budget For the Year Ending December 31, 2011
Quarter
1st
2nd
3rd
Sales in units
5,000
15,000
20,000
Unit sales price ($)
225
225
225
Total sales revenue ($)
1,125,000
3,375,000
4,500,000

cember 31, 2011


4th
10,000
225
2,250,000

Year
50,000
225
11,250,000

Schedule-2

COZYCAMP.COM
Production Budget For the Year Ending December 31
Quar
1st
Sales in units( from Schedule 1)
5,000
Add desired ending inventory of finished goods*
1,500
Total units required
6,500
Less expected beginning inventory of finished goods
500
Units to be produced
6,000

*Ten percent of the next quarter's expected sales


Ten percent of the expected sales for the 1st quarter of the next year, 2012, which is predic

P.COM
Ending December 31, 2011
Quarter
2nd
3rd
4th
Year
15,000
20,000
10,000
50,000
2,000
1,000
500
500
17,000
21,000
10,500
50,500
1,500
2,000
1,000
500
15,500
19,000
9,500
50,000

ar, 2012, which is predicted to be 5,000 units.

Schedule-3

COZYCAMP.COM
Direct-Material Budget For the Year Endin

Tent fabric:
Tents to be produced (from schedule 2)
Raw material required per unit (yards of fabric)
Raw material required for production (yards)
Add desired ending inventory of raw material (yards)*
Total raw material required
Less expected beginning inventory of raw material (yards)
Raw material to be purchased (yards)
Cost per yard ($)
Total cost of tent fabric purchases ($)
Tent poles:
Tents to be produced (from schedule 2)
Tent pole kits required per tent
Tent pole kits to be purchased**
Cost per tent pole kit ($)
Total cost of tent pole kit purchases ($)
Total cost of raw material purchases (fabric and poles)($)

*Ten percent of the next quarter's expected raw material requirements.


Ten percent of the expected raw material requirements for the 1st quarter of the next y
(Sales , and therefore production, is predicted to be the same in each quarter of 2012 a

**Since the tent pole kits are prepackaged by the vendor and delivered on a just-in-tim
number of tent pole kits purchased each quarter is the same as the number needed ea

COZYCAMP.COM
t For the Year Ending December 31, 2011
Quarter
1st
2nd
3rd

4th

Year

6,000
12
72,000
18,600
90,600
7,200
83,400
9
750,600

15,500
12
186,000
22,800
208,800
18,600
190,200
9
1,711,800

19,000
12
228,000
11,400
239,400
22,800
216,600
9
1,949,400

9,500
12
114,000
7,200
121,200
11,400
109,800
9
988,200

50,000
12
600,000
7,200
607,200
7,200
600,000
9
5,400,000

6,000
1
6,000
20
120,000
870,600

15,500
1
15,500
20
310,000
2,021,800

19,000
1
19,000
20
380,000
2,329,400

9,500
1
9,500
20
190,000
1,178,200

50,000
1
50,000
20
1,000,000
6,400,000

ments.
t quarter of the next year, 2012, which is assumed to be 72,000 yards.
each quarter of 2012 as in the corresponding quarter of 2011.)

ivered on a just-in-time basis, there is no need for buffer inventory stocks. Thus, the
he number needed each quarter.

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