Q1
PRODUCT A Market X (Units)
Actual for the year 2023-24 5000
Add: Increase of 10% AND 5% 500
Add:Increase due to advertisement 500
TOTAL 6000
PRODUCT B Actual for the year 2023-24 2000
Add: Increase of 20% and 10% for X 400
Add: Increase due to advt. campaign 600
TOTAL 3000
SALES BUDGET
MARKET X PRODUCT UNITS
A 6000
B 3000
TOTAL 9000
MARKET Y PRODUCT UNITS
A 8000
B 5000
TOTAL 13000
TOTAL UNITS
14000
8000
22000
Y (Units)
7000
350
650
8000
4000
400
600
5000
PRICE VALUE
10 60000
40 120000
180000
PRICE VALUE
10 80000
40 200000
280000
PRICE VALUE
10 140000
40 320000
460000
Q2
PRODUCT A
Particulars JAN FEB MAR
Actual Sales for the last year 10000 8000 12000
Add: 10% increase in sales 1000 800 1200
Total 11000 8800 13200
PRODUCT B
Particulars JAN FEB MAR
Actual Sales for the last year 12000 10000 14000
Add: 20% increase in sales 2400 2000 2800
Total 14400 12000 16800
Sales Budget for the 4th quarter 2024-25
MONTH Product A
Sales (Units) Price Value
Jan 11000 25 275000
Feb 8800 25 220000
Mar 13200 25 330000
Total 33000 825000
Production Budget for the quarter ending 31st March 2025
Jan Feb Mar
PRODUCT A Budgeted Sales 11000 8800 13200
Add: Desied closing stock 4400 6600 6000
Less: Opening Stock 5500 4400 6600
Production 9900 11000 12600
Jan Feb Mar
PRODUCT B Budgeted Sales 14400 12000 16800
Add: Desied closing stock 6000 8400 8000
Less: Opening Stock 7200 6000 8400
Production 13200 14400 16400
TOTAL
30000
3000
33000
TOTAL
36000
7200
43200
Product B Total
Sales (Units) Price Value Sales (Units) Price Value
14400 44 633600 25400 908600
12000 44 528000 20800 748000
16800 44 739200 30000 1069200
43200 1900800 76200 2725800
Quarter Ending
33000
6000
5500
33500
Quarter Ending
43200
800
7200
44000
Q3 PRODUCTION BUDGET
Particulars Oct Nov Dec Jan
Budgeted Sales 4000 4000 5000 5600
Add: Closing Stock 1000 1250 1400 1500
Less : Opening Stock 1000 1000 1250 1400
Production 4000 4250 5150 5700
PRODUCTION COST
Particulars Price Total
Direct Material 15 484500
Direct Labour 10 323000
Factory Overheads 5 161500
Cost of Production 30 969000
PRODUCTION LEVEL 32300
Feb Mar TOTAL
6000 6800 31400
1700 1900 1900
1500 1700 1000
6200 7000 32300
Q4 JAN FEB
SALES 10500 15000
ADD CL STOCK 3750 3000
LESS OP STOCK 3700 3750
PRODUCTION 10550 14250
PRODUCT (A) JAN FEB
PRODUCTION 10550 14250
CONSUMPTION 42200 57000
ADD CL STOCK 28500 23400
LESS OP STOCK 21100 28500
PURCHASE 49600 51900
TOTAL COST 248000 259500
PRODUCT (B) JAN FEB
PRODUCTION 10550 14250
CONSUMPTION 52750 71250
ADD CL STOCK 35625 29250
LESS OP STOCK 26375 35625
PURCHASE 62000 64875
TOTAL COST 248000 259500
MARCH APRIL
12000 10800 10500
2700 2625
3000 2700
11700 10725
MARCH
11700 10725
46800 42900
21450
23400
44850
224250
MARCH
11700 10725
58500 53625
26812.5
29250
56062.5
224250
Q5
Sales Overhead budget for the period ending 31st Dec
Sales Zone A B
Counter Sales 12,000,000 9,000,000
Sales by t Salesman 3000000 6000000
Total Sales 15000000 15000000
VARIABLE OVERHEADS
Counter salesman Comm @2% 240,000 180,000
Sales by t salesman @5% 150000 300000
travelling saleman exp 150000 300000
Total Variable Overheads 540,000 780,000
Fixed Overheads
Advertisement 1250000
Salaries of sales dept. 1750000
Expenses of sales dept. 350000
Salaries of counter salesman 2400000
salaries of travelling saleman 1200000
Total 6950000
Total Sales Overheads 10,350,000
period ending 31st Dec,2024
C D TOTAL
8,000,000 6,000,000 35,000,000
8000000 10000000 27,000,000
16000000 16000000 62,000,000
160,000 120,000 700,000
400000 500000 1350000
400000 500000 1350000
960,000 1,120,000 3,400,000
Q6
Particular Apr May June
Opening balance (A) 7500 33000 37000
RECEIPTS:
Cash Sales 16000 18000 22000
collection from debtors 30000 24000 27000
total receipt (B) 46000 42000 49000
Total cash available (A+B) 53500 75000 86000
Payments
payment to creditors 14000 33000 36000
sales comm. (5% of previous month 3500 2000 2250
fixed costs (5000-2000) 3000 3000 3000
Total Payments (C ) 20500 38000 41250
Total cash balance(A+B-C) 33000 37000 44750
quarter MONTH SALES (Rs)
April 40000
May 45000
June 55000
56000 July 60000
81000 August 50000
137000
214500
PARTICULARS APR MAY JUNE
cost of sales 24000 27000 33000
83000 ADD cl stock 60000 69000 66000
7750 LESS op stock 51000 60000 69000
9000 purchase 33000 36000 30000
99750 payment 14000 33000 36000
44750
JULY AUG
36000 30000
