Value Chain Analysis Template: Mixed

Variable Cost Total Estimated Cost

Cost Category Fixed Cost per visit Costs Center
Supplies
med salaryFixed 14,115 14,115.00 940 Q
Rent Fixed 1,100 1,100.00 FC 219
admin salaFixed 3,412 3,412.00 VC 3.49
utilities Fixed 226 226.00 TC 219
Vet Variable - - Supplies
Cost 5 Variable - - 219 = 219 + 3.493()
Cost 6 Variable - - TC = 219 + 3.493 Q
Supplies Mixed 219 3.49 3,502.42
Others Mixed 664 2.58 3,088.80 Others
Cost 3 Mixed - - - 663.6 = 663.6 + 2.58()
Total 19,736 6.07 25,444.22 TC = 663.6 + 2.58 Q
Copy over 19736 6.07 Q= 940
Cost 3
Total Cost Function = TC = FC + VQ = + ()
TC =19735.6 + 6.073(940) TC = + Q
25,444.22
TC =19735.6 + 6.073Q To Find Fixed Cost:
Cost
TC =19736 + 6.07(940) Q 849
25,441.80 FC 216
VC 3.5
TC 3,182
3182 = 216.443 + 3.493(849)
TC = 216.443 + 3.493 Q
 Mixed Variable Fixed

med admin
Others Cost 3 Vet Cost 5 Cost 6 salary Rent salary utilities

664 14,115 1,100 3,412 226

2.58
664 - - - 14,115 1,100 3,412 226
Vet med salary
0 = () 14115 = 14115
TC = Q TC = 14115 + VQ

Cost 5 Rent
663.6 + 2.58() 0 = () 1100 = 1100
TC = Q TC = 1100 + VQ

Cost 6 admin salary

0 = () 3412 = 3412
TC = Q TC = 3412 + VQ

To Find Variable Cost: HighLow Method Fixed Cost:

Cost Highest Cost 152000 Cost
Q 3,500 Lowest Cost 60000 Q 400
FC - Highest Qty 2000 FC 37,000.0
VC 3.2 Lower Qty 400 VC 57.50 Key in
TC 11,200 TC 60,000
16.443 + 3.493(849) 11200 = 3.2(3500) VC 57.50
.443 + 3.493 Q TC = 3.2 Q
CVP Analysis : Single Product

Find Units Sold

Total Per Unit Ratio Qty Sold OR
Sales (P) 202,500 45 4,500
Less: Variable Cost 500,000 35 77.78% (VC Ratio)
Contribution Margin 45,000 10 22.22% (CM/FC Ratio)
Less: Fixed Cost 15,000
Profit 30,000 OR
Tax - 0%
Net Profit After Tax 30,000 100%

Find Net Profit

Total Per Unit Ratio Qty Sold OR
Sales (P) 180,000 45 4,000
Less: Variable Cost 132,000 33 73.33% (VC Ratio)
Contribution Margin 48,000 12 26.67% (CM/FC Ratio)
Less: Fixed Cost 18,000
Profit 30,000 OR
Tax - 0%
Net Profit After Tax 30,000 100%

Find Units Sold

Breakeven point = NPAT = 0
Total Per Unit Ratio Qty Sold OR
Sales (P) 67,500 45 1,500
Less: Variable Cost 49,500 33 73.33% (VC Ratio)
Contribution Margin 18,000 12 26.67% (CM/FC Ratio)
Less: Fixed Cost 18,000
Profit - OR
Tax - 30%
Net Profit After Tax 0

Degree of Operating Leverage Target Vol 12,000

Pre-tax profit 500,000

(P - VC) x Target Volume = (45-33)x12000 OR FC

(Target Volume x CM) - FC (12000x12)-18000 Profit
= 1 = 15,000
500,000
CM x Target Volume = 12x12000 = 1.036
(CM x Target Volume) - FC (12000x12)-18000
= 1
IF non-profit organisation
Breakeven point = NPAT = 0
Total Per Unit Ratio Qty Sold
Sales (P) 346,453 5 74,666.67
Less: Variable Cost 570,453 8 164.66% (VC Ratio)
Contribution Margin 236,000 - 3 -64.66% (CM/FC Ratio)
Less: Fixed Cost 236,000
Profit -
Tax - 30%
Net Profit After Tax 0

Grant 460000
 IF NO VC, PROFIT
To find Total Units at NPAT Total Per Unit Ratio
(FC + Profit) / CM per unit Sales (P) 800,000 80
=(15000+30000)x10 Less: Variable Cost 600,000 60 75.00%
4,500 Contribution Margin 200,000 20 25.00%
Less: Fixed Cost 120,000
To find Total Revenue at NPAT Profit 80,000
(FC + Profit) / CM ratio Tax - 0%
=(15000+30000)x0.222222222222222 Net Profit After Tax 80,000 0%
202,500
IF NO UNITS, FIXED COST
To find Total Units at NPAT Total Per Unit Ratio
(FC + Profit) / CM per unit Sales (P) 75,000 15
=(18000+30000)x12 Less: Variable Cost 50,000 10 66.67%
4,000 Contribution Margin 25,000 5 33.33%
Less: Fixed Cost 25,000
To find Total Revenue at NPAT Profit -
(FC + Profit) / CM ratio Tax - 0%
=(18000+30000)x0.266666666666667 Net Profit After Tax 0 0%
180,000
IF NO UNITS, CM
Total Per Unit Ratio
Sales (P) 4,000 4
To find Total Units at Breakeven point: Less: Variable Cost 2,000 2 50.00%
FC / CM per unit Contribution Margin 2,000 2 50.00%
=18000/12 Less: Fixed Cost 3,000
1,500 Profit - 1,000
Tax - 0%
To find Total Revenue at Breakeven point: Net Profit After Tax -1,000 0%
FC / CM Ratio
=18000/0.266666666666667 IF NO SELLING PRICE, PROFIT
67,500 Total Per Unit Ratio
Sales (P) 50,000 100
Less: Variable Cost 37,500 75 75.00%
Contribution Margin 12,500 25 25.00%
Less: Fixed Cost 8,000
+1 Profit 4,500
Tax - 0%
+1 Net Profit After Tax 4,500 0%

IF NO UVC, CM
Total Per Unit Ratio
Sales (P) 10,000 10
Less: Variable Cost 6,000 6 60.00%
Contribution Margin 4,000 4 40.00%
Less: Fixed Cost 6,000
Profit - 2,000
Tax - 0%
Net Profit After Tax -2,000 0%
 Qty Sold
10,000
(VC Ratio)
(CM/FC Ratio)

Qty Sold
5,000
(VC Ratio)
(CM/FC Ratio)

Qty Sold
1,000
(VC Ratio)
(CM/FC Ratio)

Qty Sold
500
(VC Ratio)
(CM/FC Ratio)

Qty Sold
1,000
(VC Ratio)
(CM/FC Ratio)
CVP Analysis : Single Product

Find Units Sold

Total Per Unit Ratio Qty Sold OR
Sales (P) 1,366,667 10 136,667
Less: Variable Cost 956,667 7 70.00% (VC Ratio)
Contribution Margin 410,000 3 30.00% (CM/FC Ratio)
Less: Fixed Cost 210,000
Profit 200,000 OR
Tax 80,000 40%
Net Profit After Tax 120,000 60%

Find Net Profit

Total Per Unit Ratio Qty Sold OR
Sales (P) 168,000 60 2,800
Less: Variable Cost 84,000 30 50.00% (VC Ratio)
Contribution Margin 84,000 30 50.00% (CM/FC Ratio)
Less: Fixed Cost -
Profit 58,824 OR
Tax 8,823.53 15%
Net Profit After Tax 50,000 85%

Breakeven point = NPAT = 0

Total Per Unit Ratio Qty Sold OR
Sales (P) - 60 -
Less: Variable Cost - 30 50.00% (VC Ratio)
Contribution Margin - 30 50.00% (CM/FC Ratio)
Less: Fixed Cost -
Profit - OR
Tax -
Net Profit After Tax 0

(You have to do Breakeven to get Margin of Safety)

Margin of Safety Actual Units 100,000 Actual Rev 1,000,000 Degree of Operating Leverage f
Actual units - BEP Units BEP Units - BEP Revenue - 1 / Margin of safety %
Margin of
Margin of Safety (Units)= 100,000 Safety (Rev)= 1,000,000 1
Margin of Safety % (Units)= 100% 6,000,000
Margin of
Safety %
(Rev)= 100%

Degree of Operating Leverage Target Vol 12,000 FC

Expected pre-
Pre-tax profit 200,000 tax profit
 (P - VC) x Target Volume = (60-30)x12000 OR FC
(Target Volume x CM) - FC (12000x30)-0 Profit
= 1 = 210,000
90,000
CM x Target Volume = 30x12000 = 3.33333333
(CM x Target Volume) - FC (12000x30)-0
= 1

IF non-profit organisation :
Breakeven point = NPAT = 0
Total Per Unit Ratio Qty Sold
Sales (P) 346,453 5 74,666.67
Less: Variable Cost 570,453 8 164.66% (VC Ratio)
Contribution Margin 236,000 - 3 -64.66% (CM/FC Ratio)
Less: Fixed Cost 236,000
Profit -
Tax - 30%
Net Profit After Tax 0

Grant 460,000
 IF NO VC, PROFIT
To find Total Units at NPAT Total Per Unit
(FC + Profit) / CM per unit Sales (P) 800,000 80
=(210000+200000)x3 Less: Variable Cost 600,000 60
136,667 Contribution Margin 200,000 20
Less: Fixed Cost 120,000
To find Total Revenue at NPAT Profit 80,000
(FC + Profit) / CM ratio Tax -
=(210000+200000)x0.3 Net Profit After Tax 80,000
1,366,667
IF NO UNITS, FIXED COST
To find Net Profit Total Per Unit
Profit = PQ - VQ - FC Sales (P) 75,000 15
= 168000 - 84000 - 0 Less: Variable Cost 50,000 10
84,000 Contribution Margin 25,000 5
Less: Fixed Cost 25,000
To find Total Revenue at NPAT Profit -
(FC + Profit) / CM ratio Tax -
=(0+58823.5294117647)x0.5 Net Profit After Tax 0
117,647
IF NO UNITS, CM
Total Per Unit
Sales (P) 4,000 4
To find Total Units at Breakeven point: Less: Variable Cost 2,000 2
FC / CM per unit Contribution Margin 2,000 2
=0/30 Less: Fixed Cost 3,000
- Profit - 1,000
Tax -
To find Total Revenue at Breakeven point: Net Profit After Tax -1,000
FC / CM Ratio
=0/0.5 IF NO SELLING PRICE, PROFIT
- Total Per Unit
Sales (P) 50,000 100
Less: Variable Cost 37,500 75
egree of Operating Leverage from Margin of Safety Contribution Margin 12,500 25
/ Margin of safety % Less: Fixed Cost 8,000

Profit 4,500
Tax -

Net Profit After Tax 4,500

IF NO UVC, CM
210,000 Total Per Unit

90,000 Sales (P) 10,000 10

Less: Variable Cost 6,000 6
+1 Contribution Margin 4,000 4
Less: Fixed Cost 6,000
+1 Profit - 2,000
Tax -
Net Profit After Tax -2,000

Cost Fixed Variable Sales Unit 100,000

Sales 1,000,000 10
DM - 300,000
DL - 200,000
Fixed OH 100,000 -
Variable OH - 150,000
Mixed Cost 110,000 50,000
Totals 210,000 700,000 7
Ratio Qty Sold
10,000
75.00% (VC Ratio)
25.00% (CM/FC Ratio)

0%
0%

Ratio Qty Sold

5,000
66.67% (VC Ratio)
33.33% (CM/FC Ratio)

0%
0%

Ratio Qty Sold

1,000
50.00% (VC Ratio)
50.00% (CM/FC Ratio)

0%
0%

Ratio Qty Sold

500
75.00% (VC Ratio)
25.00% (CM/FC Ratio)

0%

0%

Ratio Qty Sold

1,000
60.00% (VC Ratio)
40.00% (CM/FC Ratio)

0%
0%
CVP Analysis : Multiple Product
A B C Total Calculate weight average CM Ratio (C
Forecasted Vol (Units) 1,200 900 450 2,550 WACM
Expected Sales Mix (Units) 47% 35% 18% 100% WAP

Price per unit 40 60 80

Variable cost per unit 10 15 25 To find Total Units at NPAT $100,000
CM per unit 30 45 55 NPAT =
Pre-Tax Profit =
Fixed Cost 14,700,000 (P - UVC) x Q - FC = PROFIT
Targeted Post-Tax Profit 100,000 39.706Q - 14700000 = 142857.14285
Tax Rate 30% 39.706Q = 14700000 + 142857.1428
Q=
1. Calculate Weighted Average CM
A B C Total To find Total Revenue at NPAT $100,0
CM per unit 30 45 55 (FC + Profit) / CM ratio
% Sales Mix 47% 35% 18% (14700000 + 142857.142857143) / 0.
WACM 14.12 15.88 9.71 39.71 20,230,337

2. Calculate Weighted Average Price Contribution to Qty Sold

A B C Total Total Units Sold x Sales Mix
Price per unit 40 60 80 373818.998208259 x 0.47058823529
% Sales Mix 47% 35% 18% 175,914.82
WAP 18.82 21.17 14.12 54.12

3. Calculate Weighted Average Variable Cost Contribution to Total Revenue

A B C Total Contribution Qty x Price/unit
Variable cost per unit 10 15 25 175914.82268624 x 40
% Sales Mix 47% 35% 18% 7,036,592.91
WAVC 4.71 5.29 4.41 14.41

Degree of Operating Leverage Target Vol 40,000 OR FC

Pre-tax profit Profit
CM x Target Volume = 39.706 x 40000 = 14,700,000
(Target Volume x CM) - FC (40000x39.706)-14700000 -
= -0.12 = #DIV/0!
ate weight average CM Ratio (CMR)
= 39.71
54.12
= 73.37%

d Total Units at NPAT $100,000 OR Total Per Unit

$100,000 Sales (P) 106,071 54
142,857.14 Less: Variable Cost 28,247 14
VC) x Q - FC = PROFIT Contribution Margin 77,824 40
6Q - 14700000 = 142857.142857143 Less: Fixed Cost 19,000
06Q = 14700000 + 142857.142857143 Profit 58,824
373,819.00 Tax 8,824
Net Profit After Tax 50,000
d Total Revenue at NPAT $100,000 50,000
Profit) / CM ratio
0000 + 142857.142857143) / 0.73369304113234

ibution to Qty Sold Qty Sold= 1,960

Units Sold x Sales Mix OR A B
18.998208259 x 0.470588235294118 % Sales Mix 47% 35%
Contribution 922.35 691.76

Revenue= 106,071
ibution to Total Revenue OR A B
ibution Qty x Price/unit Volume 1,200 900
14.82268624 x 40 Price 40 60
Total Cost 48,000 54,000
% Product Mix 35% 39%
Revenue Contribution 36,894.25 41,506.03

+1

+1
Ratio Qty Sold
1,960
26.63%
73.37%

15%

C Total
18%
345.88 1,960

C Total
450
80
36,000 138,000
26% 100%
27,670.69 106,070.97
Operational Budgets Fill in

Revenue Budget
Selling Price Units Sold Total Revenues
Cost center (Bikes) 60 2,800 168,000

Production Budget (units)

Sales 2,800
Targeted ending inventory 135
Total finished units needed 2,935
Less beginning inventory 140
Production (units) 2,795

Direct Materials Budget

Production units 2,795 Cost per unit $
Parts A 13,975 Parts A 5
Parts B - Parts B
Parts C - Parts C
Total Direct Materials Used 13,975 Total DM/unit 5
Targeted ending inventory - Ending inventory cost -
Less Beginning inventory - Beginning inventory cost -
Total Purchases 13,975

Direct Labour Budget

Labour Budget (Hrs) Direct Labour Hrs Cost per Hr
Labour A 279.50 A 0.1 25 2.5
Labour B - B 0
Total Labour Hrs 280 0.1 Total DL/unit 2.5
Labour Cost Budget
Labour A 6,988
Labour B -
Total Labour Cost 6,988
 Manufacturing Overhead Budget
Variable manufacturing OH costs VOH cost per unit $
VOH Cost 1 (Supplies) 55,900 VOH 1 (Supplies) 20
VOH Cost 2 (Indirect Labour) 104,813 VOH 2 (Indirect Labour) 37.5
VOH Cost 3 (Maintenance) 27,950 VOH 3 (Maintenance) 10
VOH Cost 4 (Misc) 20,963 VOH 4 (Misc) 7.5
Total variable costs 209,625 Total VOH per unit 75
Fixed manufacturing OH costs
FOH cost 1 (Depreciation) 211,728 Total FOH 20,200,000
FOH cost 2 (Property rates/taxes) 28,872 Total FOH per unit 7,227
FOH cost 3 (Insurance) 67,368 Total OH/unit 7,302
FOH cost 4 (Plant supervision) 240,600
FOH cost 5 (Fringe benefit) 336,840
FOH cost 6 (Misc) 76,992
Total Fixed costs 962,400
Total OH 1,172,025

Cost of Goods Sold Budget

Beginning FG 97,850 Beginning inventory 140
Direct Materials Used 13,975
Direct Labour 6,988
Manufacturing Overhead 1,443,600
COGM (DM + DL + OH) 1,464,563
Total Available 1,562,413
Less: Ending Finished Goods 70,739 Ending inventory 135
COGS (COGM - ENDING INV) 1,491,673

Budgeted Income Statement

Revenues (Revenue Budget) 168,000
Less: COGS (COGS Budget) 1,491,673
Gross Margin - 1,323,673
Less: Operating Costs (Support Dept Budget)
Administration 1,034,580
Marketing 620,748
Distribution 310,374
Customer Service 103,458
Total Operating Costs 2,069,160
Operating Income (REV - COGS - OP C - 3,392,833 Income Tax Rate =
Income Taxes - 0%
Net Income - 3,392,833
 Manufacturing Overhead Budget Cost Center
Variable manufacturing OH costs VOH cost per unit
VOH Cost 1 (Supplies) 160,250 VOH 1 (Supplies)
VOH Cost 2 (Indirect Labour) 200,650 VOH 2 (Indirect Labour)
VOH Cost 3 (Maintenance) 80,200 VOH 3 (Maintenance)
VOH Cost 4 (Misc) 40,100 VOH 4 (Misc)
Total variable costs 481,200 Total VOH per unit
Fixed manufacturing OH costs Cost Center
FOH cost 1 (Depreciation) 211,728 Total FOH
FOH cost 2 (Property rates/taxes 28,872 Total FOH per hour
FOH cost 3 (Insurance) 67,368 Total FOH per unit
FOH cost 4 (Plant supervision) 240,600 Total OH/unit
FOH cost 5 (Fringe benefit) 336,840
FOH cost 6 (Misc) 76,992
Total Fixed costs 962,400
Total OH 1,443,600

Cost Of Ending Finished Goods Inventory

Total DM/unit 5 Unit Costs:
Total DL/unit 2.5 Direct Materials: Cost Per unit
Total OH/unit 516 A 5
Total Cost per unit 523.99 B 0
C 0
Total 5
Direct Labour
A 2.5
B 0
Total 2.5
Manufacturing Overhead
Variable 172.16458
Fixed 344.329159
Total 516.4937388193
Total Unit Cost 523.9937388193

Ending Inventory Budget

Raw Material Ending -
Finished Goods
Units: Cost Per Unit
135 523.993739 70,739
Total Ending Inventory 70,739
 2,795
$
57.33
71.79
28.69
14.35
172.16458
280
962,400
3443.29
344.329159
516
Operational Budgets 0.95 Fill in

Revenue Budget
A B C D
Selling Price 80.00 80.00 75.00 75.00
Units Sold 20,000 24,000 16,000 18,000
Total Revenue 1,600,000 1,920,000 1,200,000 1,350,000

Production Budget (units) Production Budget (units) Production Budget (units)

Sales 20,000 Sales 24,000 Sales
Targeted ending inventory 12,000 Targeted ending inventor 8,000 Targeted ending inventory
Total finished units needed 32,000 Total finished units need 32,000 Total finished units needed
Less beginning inventory 10,000 Less beginning inventory 12,000 Less beginning inventory
Production (units) 22,000 Production (units) 20,000 Production (units)

Direct Materials Budget

Production units Cost per unit $
Parts A 220,000 Parts A 10
Parts B 200,000 Parts B
Parts C 170,000 Parts C Cost per Hr
Total Direct Materials Used 590,000 Total DM/unit 10
Targeted ending inventory 290,000 Ending inventory cost
Less Beginning inventory 300,000 Beginning inventory cost Total DL/unit
Total Purchases 580,000

Direct Labour Budget Direct Labour Budget Direct Labour Budget

Labour Budget (Hrs) Labour Budget (Hrs) Labour Budget (Hrs)
Labour A 88,000 Labour A 80,000 Labour A
Labour B Labour B Labour B
Total Labour Hrs 88,000 Total Labour Hrs 80,000 Total Labour Hrs
Labour Cost Budget Labour Cost Budget Labour Cost Budget
Labour A - Labour A - Labour A
Labour B - Labour B - Labour B
Total Labour Cost - Total Labour Cost - Total Labour Cost
 E F

- - 6,070,000

tion Budget (units) Production Budget (units)

16,000 Sales 60,000
9,000 Targeted ending inventory 9,000
25,000 Total finished units needed 69,000
8,000 Less beginning inventory 10,000
17,000 Production (units) 59,000

0
0
0 Direct Labour Hrs
A 4
B 3.5
ct Labour Budget Direct Labour Budget
Labour Budget (Hrs)
Labour A 168,000
59,500 Labour B 59,500
59,500 Total Labour Hrs 227,500
Labour Cost Budget
#REF! Labour A #VALUE!
#REF! Labour B #VALUE!
#REF! Total Labour Cost #VALUE!
 Manufacturing Overhead Budget
Variable manufacturing OH costs VOH cost per unit $
VOH Cost 1 (Supplies) - VOH 1 (Supplies)
VOH Cost 2 (Indirect Labour) - VOH 2 (Indirect Labour)
VOH Cost 3 (Maintenance) - VOH 3 (Maintenance)
VOH Cost 4 (Misc) - VOH 4 (Misc)
Total variable costs - Total VOH per unit 0
Fixed manufacturing OH costs
FOH cost 1 (Depreciation) Total FOH
FOH cost 2 (Property rates/taxes) Total FOH per unit -
FOH cost 3 (Insurance) Total OH/unit -
FOH cost 4 (Plant supervision)
FOH cost 5 (Fringe benefit)
FOH cost 6 (Misc)
Total Fixed costs -
Total OH -

Cost of Goods Sold Budget

Beginning FG 100,000 Beginning inventory 10,000
Direct Materials Used 590,000
Direct Labour -
Manufacturing Overhead -
COGM (DM + DL + OH) 590,000
Total Available 690,000
Less: Ending Finished Goods 120,000
COGS (COGM - ENDING INV) 570,000

Budgeted Income Statement

Revenues (Revenue Budget) 75
Less: COGS (COGS Budget) 570,000
Gross Margin - 569,925
Less: Operating Costs (Support Dept Budget)
Administration
Marketing
Distribution
Customer Service
Total Operating Costs -
Operating Income (REV - COGS - OP C - 569,925 Income Tax Rate =
Income Taxes -
Net Income - 569,925
Total DM/unit 10
Total DL/unit 0
Total OH/unit -
Total Cost per unit 10

Ending inventory ###

 Production Budget (units) Production Budget (units) Production Budget (units)
Sales 240 Sales 300 Sales
Targeted ending inventory 120 Targeted ending inventory 110 Targeted ending inventory
Total finished units needed 360 Total finished units needed 410 Total finished units needed
Less beginning inventory 190 Less beginning inventory 180 Less beginning inventory
Production (units) 170 Production (units) 230 Production (units)

Revenue Budget
Selling PriceUnits Sold (Activity A) Total Revenues DM required
Cost center 100.00 90 9,000 3
Cost center 100.00 100 10,000 3
Cost center 100.00 80 8,000 3
Cost center -
Cost center -
Cost center -
Cost center -
Total 27,000
ction Budget (units)
240
100
340
110
230

Total DMs
270
300
240
-
-
-
-
810
KAIZEN BUDGET 5% 95%
Revenue Budget
Selling PriceUnits Sold (Activity A)Total Revenues Units Sold (B) Total Revenues Total Budget
Cost center 80.00 80 75 75 - -
Cost center 20,000.00 24,000 16,000 18,000 - -
Cost center ### 1,920,000 1,200,000 1,350,000 - -
Cost center Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Cost center Err:509 Err:509 Err:509 Err:509 Err:509
Cost center Err:509 Err:509 Err:509 Err:509 Err:509
Cost center Err:509 Err:509 Err:509 Err:509 Err:509
Total Err:509 Err:509 Err:509 Err:509 Err:509

Revenue Budget
Selling PriceUnits Sold (Activity A)Total Revenues Units Sold (B) Total Revenues Total Budget
Cost center 80.00 80 71 75 - 71
Cost center 20,000.00 24,000 15,200 18,000 - 15,200
Cost center ### 1,920,000 1,140,000 1,350,000 - 1,140,000
Cost center Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Cost center Err:509 Err:509 Err:509
Cost center Err:509 Err:509 Err:509
Cost center Err:509 Err:509 Err:509
Total Err:509 Err:509 Err:509

Revenue Budget
Selling PriceUnits Sold (Activity A)Total Revenues Units Sold (B) Total Revenues Total Budget
Cost center 80.00 80 68 75 - 68
Cost center 20,000.00 24,000 14,440 18,000 - 14,440
Cost center ### 1,920,000 1,083,000 1,350,000 - 1,083,000
Cost center Err:509 Err:509 Err:509 Err:509 Err:509 Err:509
Cost center Err:509 Err:509 Err:509
Cost center Err:509 Err:509 Err:509
Cost center Err:509 Err:509 Err:509
Total Err:509 Err:509 Err:509
Cash Flow and Cash Budgets
Sales Forecast
Total Revenue 168,000
First Quarter 16,800 5,600 2,800 2,632
Second Quarter 84,000 28,000 14,000 13,160
Third Quarter 50,400 16,800 8,400 7,896
Fourth Quarter 16,800 5,600 2,800 2,632
Total Budgeted Revenue 168,000
4,444,444
Cash Receipts
Quarter
First Second Third Fourth Total
Beg. Accounts Receivable 10,000,000 - - - 10,000,000
First Quarter Sales 8,888,888 4,444,444 - - 13,333,332
Second Quarter Sales - 8,888,888 4,444,444 - 13,333,332
Third Quarter Sales - - 8,888,888 4,444,444 13,333,332
Fourth Quarter Sales - - 26,666,667 26,666,667
Total Receipts 18,888,888 13,333,332 13,333,332 31,111,111 76,666,663

Budgeted Purchases
Total Purchases (DM Budget) 13,975
First Quarter 2,362,500.00
Second Quarter 2,362,500.00
Third Quarter 2,362,500.00
Fourth Quarter 7,087,500.00
Total Budgeted Purchase 14,175,000

Direct Materials Purchase Disbursement

Quarter

First Second Third Fourth Total

Beg. Accounts Receivable 2,000,000 - - - 2,000,000

First Quarter Sales 1,575,000 787,500 - - 2,362,500
Second Quarter Sales - 1,575,000 787,500 - 2,362,500
Third Quarter Sales - - 1,575,000 787,500 2,362,500
Fourth Quarter Sales - - 4,725,000 4,725,000

Total Disbursements 3,575,000 2,362,500 2,362,500 5,512,500 13,812,500

 Summary of cash receipts and disbursements
Quarter
Cash Receipts First Second Third Fourth Total
Revenues 18,888,888 13,333,332 13,333,332 31,111,111 76,666,663
Cash Disbursements
Direct Materials
Purchases 3,575,000 2,362,500 2,362,500 5,512,500 13,812,500
Direct Labour Costs 669,125 669,125 669,125 2,007,375 4,014,750
Variable overhead costs
VOH 1 (Supplies) 336,667 336,667 336,667 1,010,000 2,020,001
VOH 2 (Indirect labour) 631,250 631,250 631,250 1,893,750 3,787,500
VOH 3 (Maintenance) 168,333 168,333 168,333 505,000 1,009,999
VOH 4 (Misc) 126,250 126,250 126,250 378,750 757,500
Fixed overhead costs
FOH 1 (Property Taxes) 505,000 505,000 1,010,000
FOH 2 (Insurance) 707,000 707,000 1,414,000
FOH 3 (Plant Supervisi 1,262,500 1,262,500 1,262,500 1,262,500 5,050,000
FOH 4 (Fringe benefits) 1,767,500 1,767,500 1,767,500 1,767,500 7,070,000
FOH 5 (Misc) 404,000 404,000 404,000 404,000 1,616,000
Support Dept. Costs 8,239,108 8,239,108 8,239,108 8,239,108 32,956,430
Purchase of equipment 8,000,000 8,000,000
Total Disbursements 17,886,733 24,472,233 16,674,233 23,485,483
Excess Receipts 1,002,156 (11,138,901) (3,340,901) 7,625,629
SURPLUS DEFICIT DEFICIT SURPLUS

Short-term financing budget

Quarter
First Second Third Fourth
Beginning balance, cash,
short-term investments 9,000,000 10,002,156 199,997 199,996
Excess receipts
(Disbursements) 1,002,156 (11,138,901) (3,340,901) 7,625,629
Line of credit Interest payments (per annum)
Borrowing 1,336,742 3,360,951 6%
Less: Interest on borrowings 20,051.13 70,465.40 Interest payments (per quarter)
Less: Repayments 4,697,693 0.015
Existing balance, cash and
short-term investments 10,002,156 199,997 199,996 3,057,466
 Monthly (30 Day Term)
Dec 90,000
Q1 Jan 200,000
600,000 Feb 200,000
Mar 200,000
Q2 Apr 1,000,000
### May 1,000,000
Jun 1,000,000
Q3 Jul 600,000
### Aug 600,000
Sep 600,000
Q4 Oct 200,000
600,000 Nov 200,000
Dec 200,000
Jan

ments (per annum)

ments (per quarter)

Cash Flow and Cash Budgets
Sales Forecast
Total Revenue 168,000
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total Budgeted Revenue -

Cash Receipts
Quarter
First Second Third Fourth Total
Beg. Accounts Receivable - - - -
First Quarter Sales - - -
Second Quarter Sales - - -
Third Quarter Sales - - -
Fourth Quarter Sales - - -
Total Receipts - - - - -

Budgeted Purchases
Total Purchases (DM Budget) 13,975
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Total Budgeted Purchase -

Direct Materials Purchase Disbursement

Quarter

First Second Third Fourth Total

Beg. Accounts Receivable - - - -

First Quarter Sales - - -
Second Quarter Sales - - -
Third Quarter Sales - - -
Fourth Quarter Sales - - -

Total Disbursements - - - - -
 Summary of cash receipts and disbursements
Quarter
Cash Receipts First Second Third Fourth Total
Revenues - - - - -
Cash Disbursements
Direct Materials
Purchases - - - - -
Direct Labour Costs -
Variable overhead costs
VOH 1 (Supplies) -
VOH 2 (Indirect labour) -
VOH 3 (Maintenance) -
VOH 4 (Misc) -
Fixed overhead costs
FOH 1 (Property Taxes)
FOH 2 (Insurance)
FOH 3 (Plant Supervision)
FOH 4 (Fringe benefits)
FOH 5 (Misc)
Support Dept. Costs
Purchase of equipment
Total Disbursements - - - -
Excess Receipts 0 0 0 0
DEFICIT DEFICIT DEFICIT DEFICIT

Short-term financing budget

Quarter
First Second Third Fourth
Beginning balance, cash,
short-term investments - - -
Excess receipts
(Disbursements) 0 0 0 0
Line of credit Interest payments (per annum)
Borrowing 6%
Less: Interest on borrowings - - Interest payments (per quarter)
Less: Repayments - 0.015
Existing balance, cash and
short-term investments - - - -
ments (per annum)

ments (per quarter)