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7/25/2019 Statement of Financial Positionsssaaaaaaa (1)
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Budget Plan
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Statement of Financial PositionDecember 31, 2015
ASSETS
Current Assets
Cash 25,!50"00#ccounts $ecei%able 3!0,2&0"00
'ess( #llo)ance for Doubtful #ccounts !,00"003&2,*&0"00+n%entorie
s($a) aterials 21,250"00Finished -oods *5,!00"002..,.50"00/otal Current #ssets
908,560.00Non-currentAssetsProert, Plant and uiment 2,&0,!0"00
'ess( #ccumulated Dereciation 1*,&10"002,1*&,130"004ther #ssets
105,310"00/otal on6current #ssets 2,291,440.00
TOTAL ASSETS 3,200,000.00
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IAILITIES AN! E"#IT$
L%&'%(%t%es
'iabilities 7 Current 32!,.00"00'ong6term Debt *50,000"00
/otal 'iabilities 1,))),900.00
E*u%t+Common Stoc81,000,000"00$etained arnings
1,022,100"00/otal uit 2,022,100.00TOTAL LIAILITIES AN! E"#IT$
3,200,000.00
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Sales Budget
ceu(e 1
onro/ott(e)5 (
onro/ott(e250 (
onro/ott(e500 (
TOTAL
#NITS
'aguna 000 &000 .000 19000
Ca%ite 3000 5000 &000 14000
)000 11000 15000 33000
Sales Price 200 150 100
TOTALSALES
1400000 1650000 1500000 4550000
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Production Budget
ceu(e 2
onro/ott(e)5 (
onro/ott(e250 (
onro/ott(e500 (
9nits to be
sold
!000 11000 15000
#dd( nding+n%entor
250 200 00
/otal !250 11200 1500
'ess(Beginning
+n%entor
200 00 500
rouct%one*u%re
)050 10800 14900
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!%rect &ter%&(s uet %n #n%ts
ceu(e 3
rouct rouct%on &r(e/ E&(ene Cosotene
:onro; Bottle!5'
!050 *&00 35250 1100
:onro; Bottle250'
10*00 *&00 3200 10*00
:onro; Bottle
500' 1.00 *.00 2.*00 1.00
Productionreuirement
2&000 .!50 3.*00
#dd( nding+n%entor
0000 12000 2500
Tot&( 300400 109450 42300
'ess( Beginning+n%entor
30000 10000 2000
urc&see*u%reent
2)0400 99450 40300
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urc&ses uet
ceu(e 4
&ter%&(e*u%re
#n%ts#n%t r%ce Tot&(
arle; 2!000 1 2!000
%alene ..50 1 13.2300
Cosmothene 0300 2"5 100!50
& &ter%&(surc&ses
1)63450
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Cost of aterials $euired for ProductionBudget
ceu(e 5
rouct rouct%on &r(e/ E&(ene Cosotene
:onro; Bottle!5'
!050 *&00 35250 1100
:onro; Bottle250'
10*00 *&00 3200 10*00
:onro; Bottle500'
1.00 *.00 2.*00 1.00
rouct%onre*u%reent
260400 9)450 39800
9nit Cost 1 1 2"5
Tot&( Cost o7&ter%&(se*u%re
260400 1364300 99500
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!%rect L&'or uet
ceu(e 6
rouctsours (o
o(%n
ours Inect%on
o(%n
ours E/trus%on
o(%n
:onro; Bottle!5'
3525 1!&25 5&0
:onro; Bottle250'
050 21&00 500
:onro; Bottle500'
55*!"5 2&0!5 !50
Tot&( ours 13162.5 65300 18490
$ate * 10 .
#mount 105300 &53000 1&&10
Tot&( !%rect L&'or uet 924)10
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Cutt%n !e:&rtent uete&c%ne ours
ceu(e )
rouctrouct%one*u%re
ours Tot&(
:onro; Bottle
!5'!050 0"* 5&0
:onro; Bottle250'
10*00 0"& &*0
:onro; Bottle500'
1.00 0" 5.&0
Tot&( ours 18080
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uete ;&ctor+ Oere& &n!e:&rtent &tes
ceu(e 8
(o o(%n
;%/eCost
ener&( ;&ctor+Costs &000 &000
Tot&( 90400
!e:&rtent&( &tes 5
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uete ;&ctor+ Oere& &n!e:&rtent &tes
Inect%on o(%n;%/eCost
ener&( ;&ctor+
Costs .000 .000
Tot&( 261200
!e:&rtent&( &tes 4
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uete ;&ctor+ Oere& &n!e:&rtent &tes
E/trus%on;%/eCost
ener&( ;&ctor+
Costs !500 !500
Tot&( 184900
!e:&rtent&( &tes 10
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uete ;&ctor+ Oere& &n!e:&rtent &tes
O
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uete #n%t rouct Cost
ceu(e 9
!%ret &ter%&(s
&te #n%tsonro/ott(e
)5 ( arle; 1 12 12
%alene 1 5 !0
Cosmothene 2"5 2 5
Tot&( 8)
!%rect L&'or
Blo) olding * 0"5
+n
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uete#n%t rouct Cost
!%ret &ter%&(s
&te #n%tsonro/ott(e
250 ( arle; 1 * *
%alene 1 3 2
Cosmothene 2"5 1 2"5
Tot&( 52.5
!%rect L&'orBlo) olding * 0"3!5 3
+n
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uete #n%t rouct Cost
!%ret &ter%&(s
&te #n%tsonro/ott(e
500 ( arle; 1 & &
%alene 1 2 2*
Cosmothene 2"5 1 2"5
Tot&( 36.5
!%rect L&'orBlo) olding * 0"3!5 3
+n
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e%nn%n &n En%n Inentor+ uet
ceu(e 10
e%nn%n Inentor+ En%n Inentor+
rouct #n%ts Cost
Tot&(
Cost #n%ts Cost
Tot&(
Cost
;%n%se >oos
onro/ ott(e)5L
200 10 2*,000 250 15"2 3&,300
onro/ ott(e250L
00 .5 3*,000 200 .& 1.,200
onro/ ott(e500L 500 !5 3!,500 00 !5"5 30,200
Tot&( 1100103,50
0850 85,)00
& &ter%&(s
&r(e/ 30000 1 30,000 0000 1 0,000
E&(ene 10000 1 10,000 12000 1 1&*,000
Cosotene 2000 2"5 5,000 2500 2"5 &,250
Tot&( 420001)5,00
054500
214,250
Tot&(2)8,50
0299,95
0
( 11
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ueteCost o7 >oos &nu7&ctur%n &n So( St&teent
ceu(e 11
e%nn%n Inentor+
!%rect &ter%&(s
&r(e/ 30,000
E&(ene 10,000
Cosotene 5,000 1!,5000
urc&ses1,!&3,5
0
Tot&(1,.3*,5
0
Less? En%n Inentor+
&r(e/ 0,000
E&(ene 1&*,000
Cosotene &,250 21,250
Tot&( !%rect &ter%&( Cost 1,!2,200
!%rect L&'or .2,!10
;&ctor+ Oere& 53&,500
Tot&( &nu7&ctur%n Cost3,1*5,1
0
A? e%nn%n @or %n rocessInentor+
0
ce (e 12
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uete Incoe St&teent
ceu(e 12
Sales ,550,000"00'ess( Cost of Sales
3,203,210"00-ross Pro=t1,3&,!.0"00
'ess( ar8eting ;enses35&,!.0"00
#dministrati%e ;enses
2.0,000"00et 4erating Pro=t
!00,000"00'ess( Pro%ision for +ncome /a;es >30?@210,000"00Net Incoe A7ter T&/
490,000.00
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2013 201 2015 201&0
1
2
3
5
&
Sales Production Pro=t
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