11/13/2014
12/13/2014
1/14/2014
2/14/2014
3/14/2014
4/14/2014
5/14/2014

112500
102100
120000
112500
116000
125000
140000

11295

100500

183780

120595

B&B Corporation
MASTER BUDGET
Sales Budget
Expected unit sales
Unit selling price
Production Budget
For the _____ Quarter of ____
Total Sales
Add: Desired ending finished goods units
Total required unites
Less: Beginning finished good units
Required production units
Month
Quarter
Direct Materials Budget
Units to be produced
Direct materials per unit
Total pounds needed for production
Add: Desired ending direct materials (lbs)
Total materials required
Less: Beginning direct materials (lbs)
Direct materials purchases
Cost per pound
Total cost of direct materials purchases
Direct Labor Budget
Units to be produced
Direct labor time (hours per unit)
Total required direct labor-hours
Direct labor cost per hour
Total direct labor cost
Manufacturing Overhead Budget
Variable costs
Indirect materials
Indirect labor
Utilities
Maintenance
Total variable costs
Fixed costs
Salaries
Depreciation
Property Taxes
Insurance
Fixed manufacturing overhead
Total manufacturing overhead
Direct labor hours
Predetermined overhead rate for the quarter
Selling & Administrative Expense Budget
Budget sales in units
Variable expenses per unit
Fixed expenses:
Advertising
Other
Total fixed expenses
Total S & A expenses
Total variable S & A expense
Schedule of Expected Collections from Customers
Accounts receivable, XX/XX/XX
Total Cash Collections
Schedule of Expected Payments for Direct Materials
Accounts Payable, XX/XX/XX
Total Payments
Cash Budget
Beginning Cash Balance
Add: Receipts
Collections from customers
Total available cash
Less: Disbursements
Direct materials
Direct labor
Manufacturing overhead
Selling and administrative
Equipment purchase
Dividends
Total disbursements
Excess (deficiency) of available cash over cash disbursements
Financing:
Borrowings
Repayments
Interest
Ending Cash Balance
Unit…