1-CVP Total VC/U Sales Price per Unit CM/U ssss $ 3.80- $ 9.50- $ Break Even in Units 5.70- 3,420** Break Even in Sales $ 32,500 -- Units to Target Income 2,894 .. MoS in Dollars MoS in Units DOOL 74,192 .. 7,807.. 1.44- Student Inputs DM/Batch #Cookies per batch Sales January February March April May s 1.86 12 3,022 2,528 5,677 5,899 3,607 January Income 10,731. Notes February Income $ 7,914 ** March Income $ 25,870.. Quarter Income $ 44,515 ** 2-Master Budget Total sales revenue $ 106,692 *** of what an acceptable variance might be. Total cash collected $ 81,508 *** Due to rounding differences, your numbers may vary from the provided solution. These variances can range widely. This is provided to give you an idea This is not exact, but just a reference. Units to produce 12,112 ** Units of DM Needed 13,223 ** Total cost of DM Total cash paid for DM Total cost of direct labor Total MOH Total OpEx Total COGS per unit Cash Payments - January Cash Payments - February $ Cash Payments - March $ Sssssssssssss 18,446 *** $ 13,496 *** $ 23,845 ** This number may vary by +/-0.01 This number may vary by +/- 10 This number may vary by +/-100 $ 9,771. 14,807 .. $ 4.17- $ 66,330 *** 26,697 ... 30,742 *** Operating income (loss) $ 45,063 *** Units Sold Sales & Cash Collections Budget 3,022 Cash salectal, CM Cash collected, M Cash collected, 2M fatal cash collected 11.314 S 17 AM Desired Ending every D 26 Ant Desired Ending inventory Cut of DM per un 33 con TOM 33 PCM 34 Pad M 31 Pain 37 A A M APA MAY 3.528 1040 1390 3407 $ 634 15775 53,000 30 12.50 11,302 irect Materials Cash Budge 18.9793 43492 APE MAY MAY 9 0 41 Units to produce 42 x Direct labor cost per unit 43 Total cost of direct labor 44 45 46 47 48 Units to produce 49 x Variable MOH rate 50 Total Variable MOH 51 52 Add: FMOH Cash Payments 53 Total MOH Cash Payments 54 55 Add: Non-Cash FMOH 56 Total MOH 57 58 59 60 61 Units Sold 62 x Variable OpExp rate 63 Total Variable OpExp 64 65 Add: FOpEx Cash Payments 66 Total Optx Cash Payments 67 68 Add: Non-Cash FOpEx 69 Total OpEx 70 71 22 73 Jan Direct Labor Payments Budget Feb Mar QTR Jan Jan Manufacturing Overhead Cash Payments Budget Feb Operating Expense Cash Payments Budget Feb Mar QTR QT Mar