Alpha Company's Cost Budgets

Alpha Company's Cost Budgets

Alpha Co. Sales Budget For the 3 months ended 2010 | | |
| | Oct | | Nov | | Dec |
Units | | 700 | | 600 | | 800 |
| | times | | times | | times |
Units selling price | 20 | | 20 | | 20 |
| | | | | | |
Budgeted sales | 14000 | | 12000 | | 16000 |
| | | | | | |
| | | | | | |
Alpha Co. Production budget for the 3 months ended 2010 | |
| | Oct | | Nov | | Dec |
Sales | | 700 | | 600 | | 800 |
Desired | | | | | | |
ending inventory | 350 | | 300 | | 400 |
| | | | | | |
Total Needs | 1050 | | 900 | | 1200 |
| | | | | | |
Less Beg INV | -175 | | -350 | | -300 |
| | | | | | |
Units to be | | | | | |
produced | | 875 | | 550 | | 900 |
| | | | | | |
| | | | | | |
Alpha Co. Raw materials budget for the 3 months ended 2010 | |
| | Oct | | Nov | | Dec |
Units to be | | | | | |
produced | | 875 | | 550 | | 900 |
| | | | | | |
Direct materials | | | | | |
per unit | | times 4 | | times 4 | | times 4 |
| | | | | | |
Production needs | 3500 | | 2200 | | 3600 |
| | | | | | |
Desired Ending | | | | | |
Inv | | 440 | | 720 | | 520 |
| | | | | | |
Less Beg INV | -560 | | -440 | | -720 |
| | | | | | |
QNTY to be | | | | | |
purchased | 3380 | | 2480 | | 3400 |
| | | | | | |
Cost per board | times $2 | | times $2 | | times $2 |
| | | | | | |
Total cost of | | | | | |
boards to be | | | | | |
purchased | $6,760 | | $4,960 | | $6,800 |
| | | | | | |
| | | | | | |
Alpha Co. Direct labour budget for the 3 months ended 2010 | |
| | Oct | | Nov | | Dec |
| | | | | | |
Units to be | | | | | |
produced | | 875 | | 550 | | 900 |
| | | | | | |
direct labour per | | | | | |
unit | | times 0.4 | | times 0.4 | | times 0.4 |
| | | | |...

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