Cities Karachi Hyd Sukkur

Distribution 0.52 0.28 0.2

Estimated Selling price

categories Sandals Shoes Chappals
SP 870 1525 640
Sales
Q1 21530 29875 16743
Q2 26690 21590 24697
Q3 28970 22437 26778
Q4 23421 29816 14538
Total 100611 103718 82756

Labor & Material

Sandals Shoes Chappals Cost/unit
Leather sq f 0.4 0.54 0.36 750
Rubber 0.5 0.6 0.4 52
Plastic 0.45 0.4 0.7 31
Wood 0.42 0.7 0.2 27
Glue ltr 0.2 0.3 0.1 650
Labor hour 0.75 0.46 0.3 110

Variable OH cost
Indirect Material 21 23 12
Indirect Labor 15 16 12
Electricity 12 17 11
Maintenance 12 10 9
Total 60 66 44

Other Factory OH
Advertisement 2540321
Depreciation 1234570
Elecricity 7723132
Warehousing 435550
Repair & Maintenance' 670567
Total 12604140

DM/ sq ft: Forecated Inventories

Begning RM closing RM
Leather sq f 12500 14580
Rubber 10830 15490
Plastic 12780 16220
Wood 8000 13670
Glue ltr 7500 9860

Limiitations
Leather sq f 104500 sq: f
Rubber 110660 sq: f
Plastic 109540 sq: f
Wood 104345 sq: f
Glue ltr 48520 Litre
Labor hour 121448 Hours
 Balance Sheet
Non current Assets
Land 39300250
PP&E 36500200
Acc Dep 5730000 30770200
Current Assest
Finished inv: 98469000
RM 54780000
Acc: R/A 62890500
Trade deposit and pre Pmt 64380000
Cash & equivalent 38446500
Total 389036450

Equity
Share capital & Reserves 120288000
RE 35375000 155663000
Non current Liabilities
LT Financing 88185500
Defffered liabilities 33481750
Current liabilties
A/c Payables 46596000
Short term Borrowing 38620000
Int: and Markup accrued 26490200
Total Equity & liabilities 389036450

Income Statement
Sanadals Shoe Shapals Total
Actual Sales 94130 97120 75680

Av: SP 825 1325 550

Sales 77657250 128684000 41624000 247965250

Variable OH 8377570 8352320 4767840 21497730
Leasther 29368560 40906944 21250944 91526448
Rubber 2541510 3146688 1634688 7322886
Plastic 1270755 1165440 1589280 4025475
Wood 1146503 1971536 438944 3556983
Glue ltr 12575768 19462848 5055424 37094040

Labor 8118713 5137648 2610960 15867321

total 63399379 80143424 37348080 180890883

Fixed OH 14235140
Non-mfg: OH 5737090
Total Cost 200863113
Profit 47102137
Margin 19%
 Sales Budget
Karachi Hyd Sukkur
0.52 0.28 0.2
Units SP Units SP Units SP
Sandals 52318 870 28171 870 20122 825
shoes 53933.36 1525 29041.04 1525 20743.6 1325
Chappals 43033.12 640 23171.68 640 16551.2 550
155305987 83626300.8 53189245

Production Budget
Sandals shoes Chappals
Units to sold 100611 103718 82756
closing units 32196 33190 26482
Begning Inv: 8049 8297 6620
Units to Produce 124758 128611 102618 355987
0.350456618 0.361280047 0.28826334

Material used
Sandals shoes
Units Cost total Units Cost total
Leather sq f 49903 750 37427400 69449.94 750 52087455
Rubber 62379 52 3243708 77166.6 52 4012663.2
Plastic 56141 31 1740374.1 51444.4 31 1594776.4
Wood 52398 27 1414755.72 90027.7 27 2430747.9
Glue ltr 24952 650 16218540 38583.3 650 25079145
60044778 85204788

Material purchase
Leather sq f Rubber Plastic Wood Glue ltr
Usage 156296 180593 179418 162950 73797
Closing 14580 15490 16220 13670 9860
Material Req 170876 196083 195638 176620 83657
opening 12500 10830 12780 8000 7500
Mat: to Purchase 158376 185253 182858 168620 76157
Cost 750 52 31 27 650
Cost of Mat: 118781715 9633146 5668601 4552731 49501855

Direct Labor
Sandals shoes Chappals
Units 124758 128611 102618
Hours 0.75 0.46 0.3
No. of Hours 93569 59161 30785 183515
Ratte per Hour 110 110 110 110
Total Labor Cost 10292535 6507717 3386394 20186646

Variable OH budget
Sandals shoes Chappals Total
Indirect Material 1964938.5 1360704.38 369424.8
Indirect Labor 1403527.5 946576.96 369424.8
Electricity 1122822 1005738.02 338639.4
Maintenance 1122822 591610.6 277068.6
Total 5614110 3904629.96 1354557.6 10873297.56 59.25019715
Per hour 60 66 44
VOH 7485480 8488326 4515192

Fixed OH Budget Sandals shoes Chappals

Advertisement 2540321 890272.3058 917767.29 732281.4046 2540321
Depreciation 1234570 432663.2266 446025.507 355881.2661
Elecricity 7723132 2706622.72 2790213.49 2226295.791
Warehousing 435550 152641.3799 157355.524 125553.0958
Repair & Maintenance' 670567 235004.6428 242262.477 193299.8801
Total 12604140 4417204.275 4553624.29 3633311.437

Department Operating Budget

Sandals shoes Chappals Total
Direct Labor 10292535 6507717 3386394 20186646
DM
Leather sq f 37427400 52087455 27706860 117221715
Rubber 3243708 4012663.2 2134454 9390825.6
Plastic 1740374.1 1594776.4 2226811 5561961.1
Wood 1414755.72 2430747.9 554137 4399640.82
Glue ltr 16218540 25079145 6670170 47967855
60044777.82 85204787.5 39292432.2 184541998
Variable OH 7485480 8488326 4515192 20488998
Fixed OH
Advertisement 890272.3058 917767.2896 732281.405 2540321
Depreciation 432663.2266 446025.5073 355881.266 1234570
Elecricity 2706622.72 2790213.49 2226295.79 7723132
Warehousing 152641.3799 157355.5244 125553.096 435550
Repair & Maintenance' 235004.6428 242262.4771 193299.88 670567
Total 4417204.275 4553624.288 3633311.44 12604140
82239997 104754454 50827330 237821781

Cash Budget
 Total

Units SP Total
100611 870 87531570
103718 1525 158169950
82756 640 52963840
298665360

d
Chappals Total
Units Cost total Units Cost total
36942 750 27706860 156296 750 117221715
41047 52 2134454 180593 52 9390826
71833 31 2226811 179418 31 5561961
20524 27 554137 162950 27 4399641
10262 650 6670170 73797 650 47967855
39292432.2 184541998
 Closing Inventory Begning Inventory
Sandals shoes Chappals Sandals shoes
Leather sq f 18954 7560 8100 Leather sq 16250 6481
Rubber 16110 7229 7745 Rubber 11263 5054
Plastic 18743 11354 4634 Plastic 14768 8946
Wood 16925 5468 13670 Wood 9905 3200
Glue ltr 25636 9203 19720 Glue ltr 19500 7000
total units 96367 40813 53869 total units 71686 30681
Inventory Estimated Selling price
Chappals categories Sandals Shoes Chappals
6944 SP 870 1525 640
5415 Sales
3651 Q1 21530 29875 16743
8000 Q2 26690 21590 24697
15000 Q3 28970 22437 26778
39011 Q4 23421 29816 14538
Total 100611 103718 82756
 Sandals Shoes Chappals Budgeted CF
Units 100611 103718 82756 287085 Q1
Price 870 1525 640 Receipts form customers 75005995
Sales 87531570 1.58E+08 52963840 298665360 Payment
0.293076 0.529589 0.177335 1
VC 0.350457 0.36128 0.288263
Leather sq f 37427400 52087455 27706860 117221715
Rubber 3243708 4012663 2134454 9390825.6
Plastic 1740374 1594776 2226811 5561961.1
Wood 1414756 2430748 554137 4399640.8
Glue ltr 16218540 25079145 6670170 47967855
Total VC 60044778 85204788 39292432 184541998

Profit Margin 27486792 72965163 13671408 114123362

Q2 Q3 Q4
71951130 76558245 75149990 298665360