July August September Quarter October Sales Budget Unit Sales Unit Price $ 54,500 9.00 S 65,400 81,750 201,650 70,850 November 59,950 Sales Revenue S 490,500.00 $ 9.00 $ 588,600.00 $ 9.00 $ 9.00 $ 9.00 $ 9.00 735,750.00 $ 1,814,850.00 $ 637,650.00 $ 539,550.00 Cash Sale 40% $ 196,200.00 $ Credit Sale Total 60% 294,300.00 $ 490,500.00 $ 235,440.00 $ 353,160.00 588,600.00 $ 294,300.00 $ 725,940.00 $ 441,450.00 1,088,910,00 255,060.00 $ 382,590.00 215,820.00 323,730.00 735,750.00 $ 1,814,850.00 $ 637,650.00 $ 539,550.00 July August September Quarter October November Production Budget Budgeted sales in units Add: Desired Ending Inventory Total Needed Less: Beginning Inventory Units to be Produced 54,500 65,400 81,750 201,650 70.850 59,950 7,194 8,993 7,794 7,794 61,694 74,393 89,544 209,444 5995 7,194 8,993 55699 67199 80551 5995 203449 6,595 77,445 7,794 69651 July August September Quarter October November Direct Material Budget Sweet Potatoes Production Required 55699 67199 Material Required Per Unit 4 4 80551 4 203449 69651 4 4 Total Material Required 222796 268796 322204 813796 278804 Add: Desired Ending Inventory 53,760.00 64,441.00 162,760.00 55,721.00 Total Needs 276,556.00 333,237.00 484,964.00 869,517.00 Less: Beginning Inventory 44,560.00 53,759.20 64,440.80 162,759.20 Total DM to be Purchased 231,996.00 279,478.00 420,524.00 706,758.00 Cost per Pound 1.20 Total Cost 278,395.20 1.20 335,373.60 1.20 504,628.80 1.20 848,109.60 Packaging Production Required 55,699.00 67,199.00 80,551.00 203,449.00 69,651.00 Add: Desired Ending Inventory Total Needs Less: Beginning Inventory Purchases Cast Per Purchase Total Cost Direct Labor Budget MOH Budget Operating Expense Budget July August September Quarter October November July August September Quarter October November July August September Quarter October November July August September Quarter October November Budget Manufacturing Cost per Unit Budget Income Statement