C D viaterlais Information Plant Based 9 Direct Materials cost per LEGO pack Bricks Packaging 10 Bonsai Tree 5.75 $ 0.90 41 Santa on the Dunny 9.78 $ 1.10 42 Australia Map 12.60 5 1.80 43 44 Ending inventory of direct materials 45 46 47 Cash Payments 48 All Direct Materials purchased on credit 49 Accounts Payable 50 Paid in month of purchase 51 Paid in the month following purchase 52 ca 53 Manufacturing Time/Production Machine Hours 35.00 per hour (labour cost) 0.15 hour 54 Bonsai Tree 0.4 hours 55 Santa on the Dunny 0.3 hours 56 Australia Map 57 58 Manufacturing Overhead 5 Cover Assumptions 1 2 3 4 6 7A B C D E G H K L N O P 1 Production Budget in Units 2 Production Budget June July August September | October November |December |January February March April May June TOTAL July Febru 3 Bonsai Tree Budgeted sales volume (units) 210 210 210 210 210 250 270 220 220 220 220 220 230 Target Ending Inventory - Total Finished Goods Required Less Beginning Inventory Production (packs) LD Machine Hours 10 11 Santa on the Dunny 12 Budgeted sales volume (units) 320 320 320 320 320 480 580 330 330 330 330 330 360 13 Target Ending Inventory- 14 Total Finished Goods Required 15 Less Beginning Inventory 16 Production (units) 17 18 Machine Hours 19 20 Australia Map 450 450 450 450 590 570 670 670 530 530 470 470 600 21 Budgeted sales volume (units) 22 Target Ending Inventory - 23 Total Finished Goods Required 24 Less Beginning Inventory 25 Production (units) 26 27 Machine Hours 28 29 Total Units Produced 30 Total Machine Hours52 53 Manufacturing Time/Production Machine Hours 35.00 per hour (labour cost) 54 Bonsai Tree 0.15 hour 55 Santa on the Dunny 0.4 hours 56 Australia Map 0.3 hours 57 58 Manufacturing Overhead 59 Indirect Labour 1.30 Per pack Variable 60 Indirect Materials 1.60 Per pack Variable 61 Utilities 600,00 per month Fixed 62 Insurance 3,600,00 Jean jad Fixed 63 Factory Supervisor's Salary 37,000.00 per year Fixed 64 Factory Maintenance 2,700 per quarter Fixed Paid March, June, September & December 65 Property, Plant and Equipment Depreciation 6,000 per quarter Fixed March, June, September & December 66 67 Operating Expenses 68 Utilities 370.00 per month 69 Insurance 2,880.00 per year 70 Administrative Wages 3,700,00 per month 71 General Office Expenses 900.00 per month 72 Interest 4.76% paid monthly interest only 73 74 75