Professional Documents
Culture Documents
Master Budget
Sales Budget
December January February March April May
Bugeted Sales (# of units) 8900 9900 9200 9500 8600
Selling Price $ 9.00 $ 9.00 $ 9.00 $ 9.00 $ 9.00 $ 9.00
Budgeted Sales Revenue $ 76,000 $ 80,100 $ 89,100 $ 82,800 $ 85,500 $ 77,400
Production Budget
January February March Quarter
Unit Sales 8,900 9,900 9,200 28,000 9500
Plus: Desired Ending Inventory 8,910 8,280 8,550 8,550 7740
Total Needed 17,810 18,180 17,750 36,550 17240
Less Beginning Inventory (15,600) (8,910) (8,280) (15,600) (8,550)
Number of Units to produce 2,210 9,270 9,470 20,950 8,690