Sheet1sales budgetQ1Q2Q3Q4tottalsales unit250025002500250010000Sales price per unit800800800800800Total sales revenue budget20000002000000200000020000008000000

Sales unit (a)250025002500250010000Plus ending inventory (b)125125125125500Total unit needed262526252625262510500

Less Beginning inventory0125125125375262525002500250010125

Q1Q2Q3Q4Total262525002500250010125Cost per unit2002002002008005250005000005000005000002025000

Q1Q2Q3Q4TotalUnit to be produced262525002500250010125Direct labour hour per unit55555Total labour budget1312512500125001250050625Budgeted wage per hour40404040405250005000005000005000002025000

Q1Q2Q3Q4YearBudgeted direct labor1312512500125001250050625Variable overhead rate1010101010Total131250125000125000125000506250Fixed overhead300030003000300012000Total overhead134250128000128000128000518250

Q1Q2Q3Q4Budgeted labor hour1312512500125001250050625Variable2020202020Total2625002500002500002500001012500Fixed750075007500750030000Total2700002575002575002575001042500

Q1 Q2 Q3 Q4 beginning cash balance10000064575012602501874750100000Sales 20000002000000200000020000008000000available balance21000002645750326025038747508100000less disbursementdirect material5250005000005000005000002025000direct labour5250005000005000005000002025000factory overhead budget134250128000128000128000518250selling 2700002575002575002575001042500Total13855001385500138550056107501454250closing balance6457501260250187475024892502489250 MASTER BUDGET

Sales8000000direct material 2025000direct labour2025000factory overhead518250total manufacturing cost4568250gross profit3431750selling and administration expenses1042500net income2389250

Sheet2

Sheet3