You have a tea stall in Ramna park selling tea Dhaka since 2015 at a selling price BDT 10/cup.

Monthly average cost of the stall is:

Police Commission = BDT 500/month

Rent = BDT 1,000/month

Utility = BDT 200/month

You were doing well in the business and there was a growth of 12% every year. Make a

Master Budget (Including 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). Gives reasons any changes in your Master Budget 2019 and

2020, i.e., pre COVID 19 situation and during COVID 19 situation.

Note:

1. You must NOT go outside for data collection. You have do the assignment based on

your judgement.

2. Assignment should be done in MS Excel or MS Word.

3. No word limit.