30 Direct Labour Cost Budget 31 Months January February March April May June July August September October November December Total 32 Units required to be produced 122.5 250 250 332.5 845 1115 1177.5 937.5 360 745 1300 2572.5 10007.5 33 Direct Labour Cost per unit 79.87908338 79.87908 79.87908 79.87908 79.87908 79.87908 79.87908 79.87908 79.8790834 79.87908 79.87908 79.879083 79.87908 34 Direct Labour Cost 9785.187713 19959.77 19969.77 26559.8 67497.83 89065.18 94067.62 74846.64 28756.47 59509.92 103842.8 205-483.94 795359.9A B C D E F G H K L M Sales budget 2 Months January February March April May June July August September October November December 3 Units sold 100 250 250 250 300 1100 1200 1050 300 700 1000 3000 4 Price per unit 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 5 Sales ($) 100000 250000 250000 250000 800000 1100000 1200000 1050000 300000 700000 1000000 3000000A B C D E E G H K L M 7 Expected cash collection 9 Months January February March April May June July August Septem Octobe Novem December 10 Amount collected from sale of November 2019 444600 11 Amount collected from sale of December 2019 630000 684000 12 Amount collected from sale made in 2020 24000 60000 60000 60000 192000 264000 288000 252000 72000 168000 240000 720000 13 35000 87500 87500 87500 280000 385000 420000 367500 105000 245000 350000 14 38000 95000 95000 95000 304000 418000 456000 399000 114000 266000 15 total cash collection from sales 1098600 779000 185500 242500 374500 639000 977000 1090000 895500 672000 599000 1336000A B C D E E G H K L M 7 Expected cash collection 9 Months January February March April May June July August Septem Octobe Novem December 10 Amount collected from sale of November 2019 444600 11 Amount collected from sale of December 2019 630000 684000 12 Amount collected from sale made in 2020 24000 60000 60000 60000 192000 264000 288000 252000 72000 168000 240000 720000 13 35000 87500 87500 87500 280000 385000 420000 367500 105000 245000 350000 14 38000 95000 95000 95000 304000 418000 456000 399000 114000 266000 15 total cash collection from sales 1098600 779000 185500 242500 374500 639000 977000 1090000 895500 672000 599000 1336000A B C D E F G H I J K L M N Production budget 2 Months January February March April May June July August September October November December Total Budgeted Sales 100 250 250 250 800 1100 1200 1050 300 700 1000 300 10900 Add: Closing stock 37.5 37.5 37.5 120 165 180 1575 45 105 150 450 22.5 1507.5 5 Total requirement 137.5 2875 287.5 370 965 1280 13575 1095 405 850 1450 3022 5 11507.5 6 Less: Opening stock 15 37.5 37.5 37.5 120 165 180 157.5 45 105 150 450 1500 7 Required production 122.5 250 250 332.5 845 1115 11775 937.5 360 745 1300 2572 5 10007.5 A B C D E F G H I J K L M N 19 Months January February March April May June August September October Novembercember Total 20 Required for production 275.625 562.5 5625 748.125 1901.25 2508.75 2649.375 2109.375 810 1676.25 2925 5788 125 22516.88 21 Add: Closing stock 123.75 123.75 164.5875 418.275 551.925 582.8625 464.0625 178 2 368.775 643.5 1273.383 90.95675 4984.031 22 Total requirement 395 175 686.25 727.0875 1166.4 2453.175 3091 613 3113.438 2137-575 1178.775 2319.75 4198 383 5879.0813 27500.91 23 Less: Opening stock 60.6373 121.73 123.73 164.5873 418.273 551.925 582-8625 46-4.0625 178 2 38.773 6415 1271.1873 4953.711 24 To be purchased 338.7373 562.5 603.3373 1091-813 2034.9 2539.688 2530.573 1823 513 1000573 1950.973 3554.86 4605.6938 22347.15 25 Price of RM in 2019 57 57 57 57 57 57 57 57 57 57 57 57 57 26 Price of RM in 2020 59.1945 59.1945 59.1945 59.1945 59.1945 59.1945 59-1945 59.1943 59.1945 59.1945 59.1945 59.1945 59.1945 27 Material Cost 20051 35694 33296.91 35714.26 5930179 120454.9 150335.5 149795.1 1079419 59228.5368 115487 210429.8 272631.74 1334670 30 Direct Labour Cost Budget 31 Months January February March April May June July August September October November December Total 32 Units required to be produced 122.5 250 250 332.5 845 1415 1177.5 937.5 360 745 1300 2572 5 10007.5 33 Direct Labour Cost per unit 79.87908338 79.87908 79.87908 79.87908 79.87908 79.87908 79.87908 79.87908 79.8790834 79.87908 79.87908 79.879083 79.87908 34 Direct Labour Cost 9785.187713 19959.77 19369.77 26559.8 67497.83 89065.18 94067.62 74846.64 28756.47 59509.92 103842.8 205 183.94 799359.9A B C D E F G H J K L M 37 Manufacturing Overhead Budget 38 Months January February March April May June July August September October November December 39 Variable overhead per unit in 2020 166.16 166.16 166.16 166.16 166.16 166.16 166.16 166.16 166.16 166.16 166.16 166.16 40 No. of units 122.5 250 250 332.5 845 1115 1177.5 937.5 360 745 1300 2572.5 41 Total variable overhead cost 20354.6 41540 41540 55248.2 140405.2 185268.4 195653.4 155775 59817.6 123789.2 216008 427446.6 42 Fixed overheads in 2019 43 Amortisation expenses 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 11000 44 Fixed overheads in 2020 34491.18 34491.1813 34491.181 34491.181 34491.18 34491.181 34491.18 34491.1813 34491.181 34491.1813 34491.181 34491.181 45 Total manufacturing overhead 54845.78 76031.1813 76031.181 89739.381 174896.4 219759.58 230144.6 190266.181 94308.781 158280.381 250499.18 461937.78 A B C D E F G H K L M 46 47 Ending Finished Goods Inventory Budget 48 Months January February March April May June July August September October November December 49 Budgeted Sales 100 250 250 250 800 1100 1200 1050 300 700 1000 3000 Ending Finished Goods Inventory 37.5 37.5 37.5 120 165 180 157.5 45 105 150 450 22.5 51 Variable cost p.u 379.2267 379.226708 379.22671 379.22671 379.2267 379.22671 379.2267 379.226708 379.22671 379.226708 379.22671 379.22671 52 Fixed cost p.u 371.3566 181.964725 181.96473 136.81558 53.83572 40.799266 38.6337 48.5239267 126.36439 61.0619883 34.993216 17.683647 53 Total Cost p.u 750.5833 561.191433 561.19143 516.04229 433.0624 420.02597 417.8604 427.750635 505.5911 440.288697 414.21992 396.91036 54 Closing inventory 28146.87 21044.6788 21044.679 61925.075 71455.3 75604.675 65813.01 19248.7786 53087.066 66043.3045 186398.97 8930.483