Flexible Budget

Assumptions: Per Unit Per Qtr Per Year

Variable cost $30.00

Variable selling and admin expenses $10.00

Fixed selling and admin expenses $20,000.00

Insurance expensed by quarter $12,600.00

Office salaries $40,000.00

Taxes paid at the end of the year $7,400.00

Sales Budget Qtr 1 Qtr 2 Qtr 3 Qtr 4 Year

Expected sales in units 1000 1800 2000 1200

Unit sales price

Total sales