Sales Budget April June Quarter Budgeted Sales (Units) 2,000 3,000 10,000 Sales Price Per Unit Total Revenue 200 200 200 400,000$600,000 2,000,000 Production Budget April Ma June Quarter 10,000 1,000 Budgeted Sales (Units) Add: Desired Ending Inventory Total Needed Less Beginning Inventony Units to be Produced 2,000 400 3,000 600 5,000 1,000 2,000 400 5,400 Direct Materials Budget Amount for the Quarter: Direct Labor Amount for the Quarter Applied Overhead Amount for the Quarter: Selling and Adminstrative Amount for the Quarter: 100,000 200,000 150,000 80,000 Beginning WIP $100,000.00 Total Direct materials Used cost Total Direct labor cost per Total Manufacturing overhead Total projected manufacturing cost Less Ending WIP Cost of Goods Manufactured $10,000 Cost Per Unit Cost of Goods Sold Quarter Use the cost per unit to calculate Beginning Finished Goods invent Cost of goods available for sale Use the cost per unit to calculate Ending Finished Goods Deduct: End. finished-goods inventory Cost of goods sold Units Sold Sales COGS Gross Profit SAG Expenses Net Income 10,000