(c) Total number of machines Cost Centre: A B Total 284 256 540 p38 (d) Total working hours during the year: estimated 2500 hours per machine. - Calculation of Units of Production of Different Products Particulars Product x Sales 4800 Add: Closing Stock 800 5600 Less: opening stock 600 Production 5000 Product Y 2400 400 2800 300 2500 Product z 2400 400 2800 800 2000 MACHINE UTILISATION BUDGET Particulars (i) Production (units) (ii) Hours per unit (iii) Total Machine Hours (iv) Number of Machines Required B Y Z Total Y Z Total 5000 2500 2000 5000 2500 2000 30 200 30 70 100 20 1.50,000 5,00,000 60.000 7.10.000 3.50,000 2.50.000 40.000 6.40,000 60 200 24 284 140 100 16 256 Illustration 12 The monthly budgets for manufacturing overhead of a concern for two levels of activity were as follows: Capacity 60% 100% Budgeted production (units) 600 1.000 () Wages 1.200 2,000 Consumable stores 900 1.500 Maintenance 1.100 1,500 Power and fuel 1,600 2000 depreciation 4,000 4.000 Insurance 1.000 1.000 9,800 12.000 You are required to. (1) Indicate which of the items are fixed, variable and semi-variable: (i) Prepare a budget for 80% capacity and (m) Find the total cost, both fixed and variable per unit of output at 60%, 80% and 100%capacity