Professional Documents
Culture Documents
WASATCH MANUFACTURING
Master Budget
Sales Budget
December January February March
Unit sales 8,444 8,900 9,900 9,200
Unit selling price 9 9 9 9
Total Sales Revenue 76,000 80,100 89,100 82,800
Production Budget
January February March
Unit sales* 8,900 9,900 9,200
Desired ending inventory (15%) 1,485 1,380 1,425
Total needed 10,385 11,280 10,625
Beginning inventory 1,335 1,485 1,380
Units to produce 9,050 9,795 9,245
April May
9,500 8,600
9 ###
85,500 77,400
Quarter
63,000
183,900
246,900
Quarter
28,000
1,425
29,425
1,335
28,090
Quarter
28,090.0
2.0
56,180.0
1,787.0
57,967.0
1,810.0
56,157.0
1.5
84,235.5
Quarter
41,000
27,374
29,220
8,293
105,886
Quarter
28,090
0
843
13
10,955
Quarter
19,500
6,300
39,326
65,126
Quarter
33,600
4,200
37,800
Quarter
13,198
246,900
260,098
105,886
10,955
65,126
37,800
10,800
25,000
255,567
4,531
4,531
3.0
1.2
1.4
0.7
6.3