the question is find the breakeven point
...1 T-Mobile LTE 9:21 PM 40% Crochet Tops by Sandy.... Crochet Tops by Sandy Sales Budget For the Year Ending December 31, 2019 Q1 Q2 Q3 Q4 Total Sales Units 500 500 500 500 2000 * Price/Units sos 50 $ 50 $ 50 $ SO Total Sales $ 25,000 $ 25,000 $ 25,000 $ 25,000 $100,000 Production Budget Crochet Tops by Sandy Production Budget For the Year Ending December 31,2019 Q1 02 Q3 Q4 Budget Sales Units 500 500 +Planned Ending Units SO SO - Beginning Units 100 50 Planned Production in Units 450 8888 Total 500 2000 150 300 50 600 500 250 2050 Direct Materials Budget Crochet Tops by Sandy Direct Material (DM) Purchases Budget For the Year Ending December 31,2021 Q1 QZ Q3 04 Total Budget Prod in Units 450 500 600 2050 XDM Requiered per Unit 5 5 5 5 5 DM Required of Producto 2250 2500 2500 3000 10250 - Budgeted Ending OM SOO SOO 500 500 500 - Beginning DM 250 500 500 500 250 Budgeted DM Purchases 2500 2500 2500 3000 10500 Cost peryam $ 2 $ 25 2 S 2S 2 Budgeted DM Purchases ir $5,000 $5,000 $5,000 $ 6,000 $ 21,000 Direct labor Budget ...l T-Mobile LTE 9:21 PM 40% X Crochet Tops by Sandy.... Crochet Tops by Sandy Direct Labor (DL) Budget For the Year Ending December 31, 2019 Q1 Q2 Q3 04 Total Budgeted Prod in Units 450 500 SOO 600 2050 * Direct Labor Hours per Uni 0.5 0.5 05 0.5 0.5 Budgeted DL Hours 225 250 250 300 1025 x Cost per DL Mour $ 20$ 20 $ 20 $ 20$ 20 Budgeted Direct Labor Cost $ 4,500 $5,000 $5,000 $ 6,000 $20,500 Sales & Administration Budget Crochet Tops by Sandy Sales and Administrative Expense Budget For the Year Ending December 31,2019 Q1 04 Budgeted Selling Expense: Website Mainenance $ 150 $ 150 $ 150 $ 150 $ 500 Marketing 200 100 300 100 400 Packaging 300 300 300 1200 Budgeted Admin Expenses: Office Rent 1300 1300 1300 1300 5200 Office Salanes 10,000 10000 10000 10000 Office Supplies 300 100 100 100 100 Miscellaneous Expenses 150 150 150 150 150 Total Seling & Admin Expense 3 12,100 $12,100 $12,100 $12.000 3 87,650 Overhead Budget Crochet Tops by Sandy Factory Overhead (OH) Budget For the Year Ending December 11.2019 01 Q2 04 Total Variable Factory OH Budgeted Production Unit 300 600 2050 Variable OH Rate 3 3 3 3 3 Total Variable OH 5 1350 1.500 160 180 6150 Fixed Factory OH Facility Rent 5 2,050 S 2.050 S 2.050 S 2,050 S Equipment Depreciation 500 500 500 500 2000 Total Fixed 1550 1550 1550 6200 Total Factory OH $ 2,900 $ 3.050 $ 1.050 $3,350 $ 12.350 US ..1 T-Mobile LTE 9:21 PM 40% Crochet Tops by Sandy.... Crochet Tops by Sandy Cost of Goods Manafactured Budget For the Year Ending December 31, 2019 Q1 02 03 04 Total Direct Materials Purchases $ 5,000 S 5.000 3 5.000 6.000 $ 21.000 Beginning Direct Materials $ 1005 955 100 S 300 - Ending Direct Material $ 54 5 50 $ 1255 200 Direct Material Cost 3 510963 SOS 4.975 6200 S21257 Direct Labor Cost $ 4500 5 5.000 5.000 6,000 5 20.500 Manufacturing Overhead $ 2,9005 3,050 $ 3,050 $ 3350 $ 12.350 Total Manufacturing Costs $ 12,646 $ 13,086 $ 13,035 $15.550 $ 54,107 Beginning Work In Process $ $ $ $ 5 Ending Work in Process $ $ $ $ Budgeted Cost of Goods Manufacture 3 12.446 $ 13,086 313,025 $ 15,550 $ 54,107 Schedule of Expected Cash Collections Crochet Tops by Sandy Schedule of Expected Cash Collections For the Year Ending December 31, 2018 Q1 Q2 Q3 Q4 Total Beginning AR 0 Quarter 1 Sales 25,000 25,000 Quarter 2 Sales 25,000 25,000 Quarter 3 Sales 25,000 25,000 Quarter 4 Sales 25,000 25,000 Total Collections 25,000 25,000 25,000 25,000 100,000 Schedule of Expected Cash Payments Crochet Tops by Sandy Schedule of Expected Cash Payments For the Year Ending December 31, 2019 Q1 Q2 Q3 04 Total Beginning AP $ 1,200 $ 1.200 Quarter 1Purchases $ 4,000 $1,000 $ 5.000 Quarter 2 Purchases $ 4,000 $1,000 $ 5,000 Quarter 3 Purchases $ 4,000 $1,000 $ 5,000 Quarter 4 Purchases $ 4,800 $ 4,800 Total Expected Payment $ 5,200 $5,000 $5,000 $ 5,800 $ 21,000 ..1 T-Mobile LTE 9:21 PM 40% Crochet Tops by Sandy.... LIUTE Tuys wy 2014 Schedule of Expected Cash Collections Page 9/11 For the Year Ending December 31, 2018 Q1 Q2 Q3 04 Total Beginning AR 0 Quarter 1 Sales 25,000 25,000 Quarter 2 Sales 25,000 25,000 Quarter 3 Sales 25,000 25,000 Quarter 4 Sales 25,000 25,000 Total Collections 25,000 25,000 25,000 25,000 100,000 Schedule of Expected Cash Payments Crochet Tops by Sandy Schedule of Expected Cash Payments For the Year Ending December 31, 2019 Q1 Q2 Q3 Q4 Total Beginning AP $ 1,200 $ 1200 Quarter 1 Purchases $ 4,000 $1,000 $ 5.000 Quarter 2 Purchases $ 4,000 $1,000 $ 5.000 Quarter 3 Purchases $ 4,000 5 1,000 $ 5,000 Quarter 4 Purchases $ 4,800 $ 4.800 Total Expected Payment $ 5,200 $ 5,000 $5,000 $5,800 $ 21,000 Cash Budget Crochet Tops by Sandy Cash Budget For the Year Ending December 31,2019 Q1 OZ 04 Total Beginning Cash Balance 7,100 113.750 207460 Add: Budgeted Cash Receipts $ 25,000 $ 25,000 $ 25,000 $25,000 $100,000 Total Cash Available for Use 25.000 $ 32,100 $ 38.750 $ 45.400 100,000 Less: Cash Disbursements Direct Materials $ 5.2005 5,000 5 5,000 $ 5,8005 21.000 Direct Labor 5 4,500 $ 5,000 $ 5,000 $ 6.000 5 20.500 Manufacturing Overhead $ 2,900 $ 3,050 $ 3,0505 3,350 $ 12.350 Selling and Admin Expenses $ 5,300 $ 5,300 $ 5.300 5,300 $ 20.450 Total Disbursements $ 17,900 $ 18,350 $ 18.350 $ 20,450 $ 74300 Budgeted Ending Cash Balance $ 7,100 $ 13,750 $ 20,400 $ 24,950 $ 25,700
