You have a bhelpuri stall in operation at Dhaka since 2015. Information of your

business in 2018 are as follows:

• Selling price was BDT 20 per plate
• Average Sales volume was 70 plates per day
• Annual sales growth was 5%
• Price increases by 15% every year

Monthly average selling and administration cost of the stall was:

• Grease payment = BDT 500/month
• Rent = BDT 1,200/month
• Utility = BDT 200/month
• Depreciation = BDT 50/month

During a normal situation, the following growth has been observed:

• Raw material cost increases by 5% every year
• Labor cost increases by 3% every year
• MOH cost increases by 7% every year
• Selling and administration cost increases by 2% every year

Make a Master Budget (Sales/Production/RM/Labor/MOH/Selling & Administrative/Cash

budget) for the year 2019 (Pre-CORONA virus year) and another Master Budget for the year

2020 (CORONA virus year). You need to calculate your own production cost (raw material

cost + labor cost + MOH cost) and opening/closing inventory. Show details/breakdown of your

calculation.

Give reasons of any changes of your assumptions between 2019 and 2020 Master Budget

i.e., pre COVID 19 situation and during COVID 19 situation. Also keep in mind that due to

COVID 19 situation, the growth rate may be different than what has been observed during

the normal scenario (mentioned above).

Note:

1. You must NOT go outside for data collection. You have to do the assignment based on your judgement and using the concept from books, slides, google, internet etc.
2. Assignment should be done in MS Excel or MS Word and submit in PDF format only.