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. Arrang El Accessibility Picture Styles GAM Ltd manufactures a variety of industrial kitchen utensils at its manufacturing plant in West Dublin. It is currently

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. Arrang El Accessibility Picture Styles GAM Ltd manufactures a variety of industrial kitchen utensils at its manufacturing plant in West Dublin. It is currently reviewing production data for one of its products the griddle This is a relatively new product in the Irish market and the management of GAM Ltd have asked you to prepare budgeted figures for this product for the coming months The following details have been provided to you: 6) Sales Apr May Jun Jul Aug Sep Oct Units 480 480 500 470 450 490 520 Selling Price/unit 80 680 80 80 80 80 F80 (11) (11) The finished goods stock on hand at the end of each month must be equal to 300 units plus 30% of the following month's sales volumes Each griddle requires 2kg of steel which costs 20 per kg GAM Lid requires a raw material stock at the end of each month which is equal to 70% of the following month's production needs 60% of purchases will be paid for in the month of purchase and 40% in the following month (V) (vi) Labour costs will be 20,000 per month and will be paid as incurred (vnt) Overheads will be 15 per griddle produced plus a fixed cost of 3.000 per month and will be paid as incurred {vu 20% of sales will be for cash and the balance will be credit sales 40% of credit sales will be settled in the month following sale and the remainder two months following sale (x) The expected closing cash balance regarding the griddle' at 31 May is a deficit of 2,500 A one-off cash injection of 10,000 has just been approved for this new product line It should be implemented into working effect in June O Requirements (a) Prepare a Production Budget forthe period June July - August. (b) Prepare a Materials Purchase Budget forthe same period (c) Prepare a cash budget for June, July & August (d) Discuss the benefits a budgeting system offers an organisation Ensure to show all relevant workings

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