Ponderosa-Inc
Ponderosa-Inc
1. Sales Budget
January February March
Units 10,000 10,500 13,000
Unit selling price 110 110 110
Sales 1,100,000 1,155,000 1,430,000
2. Production Budget
January February March
Unit sales 10,000 10,500 13,000
Desired ending inventory 2,100 2,600 3,200
Units beginning inventory - 900 - 2,100 - 2,600
Units produced 11,200 11,000 13,600
5. Overhead Budget
January February March
Budgeted direct labor hours 16,800 16,500 20,400
Variablee overhead rate 3.9 3.9 3.9
Budgeted variable overhead 65,520 64,350 79,560
Budgeted fixed cost 161,800 161,800 161,800
Total Overhead Budget 227,320 226,150 241,360
6. Selling and Administrative Expenses Budget
January February March
Planned sales 10,000 10,500 13,000
Variable selling and administrative
6.6 6.6 6.6
expenses per unit
Total variable expense 66,000 69,300 85,800
Fixed sellilng and admin. Expense
Salaries 88,500 88,500 88,500
Depreciation 25,000 25,000 25,000
Others 137,000 137,000 137,000
Total fixed expenses 250,500 250,500 250,500
Total selling and admin expenses 316,500 319,800 336,300
Total
33,500
7,900
- 5,600
35,800
Total
35,800
1.5
53,700
20
1,074,000
Total
53,700
3.9
209,430
485,400
694,830
Total
33,500
6.6
221,100
265,500
75,000
411,000
751,500
972,600
Total
118,370
3,685,000
3,803,370
1,084,310
1,074,000
559,830
897,600
68,000
3,683,740
119,630
-
- 560
119,070