It asks:

a) 1he roducLlon 8udgeL

b) 1he 8udgeL 8aw MaLerlal 8equlremenLs
c) MaLerlals urchase 8udgeL
d) 1he 8udgeL ulrecL Labor
e) 1he 8udgeL lndlrecL ManufacLurlng CosLs
f) 1he 8udgeL and AdmlnlsLraLlve Lxpense
g) 1he budgeL Lndlng SLocks
h) CosL of Coods Sold 8udgeL
1hls relevanL lnformaLlon ls provlded:
component A
Component 8
component C
nours D|rect Labor
Cost per hour of MCD
I budgeted Sa|es Sem 2001
LkLkCISL 7.S
S) Southern |ast|cs Company SA produces three ||nes of p|ast|c pens: I|ne o|nt, M|dpo|nt and unto Grande. 1he CLC |s |nterested |n h|r|ng an expert to
f||| the post of head of budgets, but f|rst want to make sure that person knows the art to put |n ev|dence wh|ch to draw:
ILA1nLkS
MA1LkIALS IINL CIN1 m|dpo|nt 8IG CIN1
S grs S grs S grs
0,0S 0,03 0,06
1 gr 1 gr 1 gr
2 grs 3 grs S grs
20,00 5 20,00 5 20,00 5
S00000 800000 400000
Component 8 2.000,00 $ x kgr 2,00 $ gr
Component A 100,00 $ x kgr 0,1 gr
Component C 100,00 $ x kgr 0,1 gr
2.000,00 5 x kgr
S Component 8
100,00 5
2S Inv. I|na|
60 Inv. I|na|
1S Inv. I|na|
1he 8 componenL cosL ls $ 2000 per kg. kllogram Lhe cosL of A ls consldered Lo be equal Lo 3 of Lhe cosL of a kllogram of 8, Lhe cosL of Lhe componenL C ls
esLlmaLed as Lhe cosL of componenL A
MA1LkIALS CCS1 CCS1
Component 8 =
Component A =
GkLA1 CIN1=
Component A =
1he Sales deparLmenL belleves lL would be deslrable Lo have an lnvenLory for Lhe perlod 700000 feaLhers, composed as follows: 23 llne olnL, MldpolnL 60
and 13 of CreaL olnL.
Inventory I|na| = 700000 p|umas
IINL CIN1=
MIDCIN1 =
Inventory I|na|
2S Inv. I|na|
60 Inv. I|na|
1S Inv. I|na|
Inventory In|t|a|
Un|t costs for each product ||ne were 5 S.00 for I|ne o|nt, 5 7.00 for m|dd|e and 5 12.00 for |arge po|nt |ast year.
Last ear:
UNI1 CCS1
ILA1nLkS
INVLN1Ck IINL CIN1 MIDCIN1 GkLA1 CIN1
IINL CIN1=
MIDCIN1 =
GkLA1 CIN1=
ILA1nLkS
INVLN1Ck IINL CIN1 MIDCIN1 GkLA1 CIN1
17S000 420000 10S000
1he stock of the year [ust comp|eted an |nventory of S00000 arro[n feathers, that |s for each ||ne the same percentage as the sa|es department for f|na|
|nventory est|mates.
Inventory In|t|a|= S00000 p|umas
S,00 5 7,00 5 12,00 5
12S000 300000 7S000
Cost IINL CIN1 MIDCIN1 GkLA1 CIN1
Inventory In|t|a|
Des|red Lnd|ng Inventory
Ind|rect manufactur|ng expenses are as fo||ows (app||ed on the bas|s of hours of d|rect |abor):
MANUIAC1UkING CVLknLAD
Ma|ntenance Costs 10.000 5
|nsurance 7.000 5
energy 80.000 5
superv|s|on S0 Mano de Cbra
accessor|es 10.000 5
deprec|at|on 12.000 5
1he pomp and sa|es management w||| |nc|ude
SLLLING AND ADMINIS1kA1IVL LkLNSLS
Sa|ar|es 3S.000 5 Comm|ss|ons 10 SULLDCS
Comm|ss|ons 3.S00 5
Stat|onery and off|ce t|||es S0.000 5
deprec|at|on 20.000 5
M|sce||aneous Lxpenses 40.000 5
MA1LkIALS IINL CIN1 MIDCIN1 GkLA1 CIN1
10S0000 gr 2080000 gr 998000 gr
900000 grs 800000 grs 700000 grs
pro[ected Sa|es
(+) I|n|shed roduc I|na| Inv
(-) Inv. In|t|a| I|n|shed roducts
kLUIkLD kCDUC1ICN
GkAMS 1C1AL kLUIkLD kCDUC1ICN
1ota| requ|red product|on k||ograms
Cost per k||ogram
1C1AL
LkLkCISL SCLU1ICN 7.S
kCDUC1ICN 8UDGL1
|st|cos de| Sur S.A
ILA1nLkS
ACCCUN1S IINL CIN1 MIDCIN1 GkLA1 CIN1
-12S000 -300000 -7S000
SS0000 p|u 920000 p|u 430000 p|u
S00000 p|u 800000 p|u 400000 p|u
17S000 420000 10S000
IINL CIN1 SS0000 grs 1100000 grs 27S0000 grs
MIDCIN1 920000 grs 2760000 grs 4600000 grs
8UDGL1 CI kAW MA1LkIAL kLUIkLMLN1
|st|cos de| Sur S.A
kCDUC1 CCMCNLN1 A CCMCNLN18 CCMCNLN1 C
1900 kg 6010 kg 9S00 kg
100,00 5 2.000,00 5 100,00 5
8IG CIN1 430000 grs 21S0000 grs 21S0000 grs
1900000 grs 6010000 grs 9S00000 grs
190.000,00 5 12.020.000,00 5 9S0.000,00 5
kequ|red kaw Mater|a| |n kg
(+) Des|red Lnd|ng Inventory
(-) In|t|a| Inventory
(=) urchase of kaw Mater|a|
(*) Un|t Cost
(=) 1C1AL UkCnASLS
1C1AL
|anned roduct|on
nrs per Un|t
1ota| hrs
Cost per hr
CCS1 CI DIkLC1 LA8Ck
1900 kg 6010 kg 9S00 kg
900 800 700
SnCING 8UDGL1 MA1LkIAL
|st|cos de| Sur S.A
kAW MA1LkIAL A kAW MA1LkIAL 8 kAW MA1LkIAL C
100,00 5 2.000,00 5 100,00 5
17S.000 5 9.460.000 5 920.200 5
-10S0 -2080 -998
17S0 kg 4730 kg 9202 kg
SS0000 p|u 920000 p|u 430000 p|u
0,0S 0,03 0,06
8UDGL1 DIkLC1 LA8Ck
|st|cos de| Sur S.A
IINL CIN1 MIDCIN1 8IG CIN1
SS0.000,00 5 SS2.000,00 5 S16.000,00 5 1.618.000 5
27S00 hrs 27600 hrs 2S800 hrs 80900 hrs
20,00 5 20,00 5 20,00 5
ma|ntenance 10.000 5
|nsurance 7.000 5
energy 80.000 5
superv|s|on 809.000 5
deprec|at|on 12.000 5
accessor|es 10.000 5
1C1AL 928.000 5
Sa|ar|es 3S.000 5
Comm|ss|ons 3.S00 5
Stat|onery and off|ce t|||es S0.000 5
deprec|at|on 20.000 5
M|sce||aneous Lxpenses 40.000 5
1C1AL 148.S00 5
1C1AL
8UDGL1 GII
|st|cos de| Sur S.A
70.000 5
1.760.000 5
8UDGL1 AND ADMINIS1kA1IVL LkLNSLS
|st|cos de| Sur S.A
INVLN1Ck IINAL 8UDGL1
|st|cos de| Sur S.A
90.000 5
1.600.000 5
1C1AL
kaw Mater|a| A
kaw Mater|a| 8
kaw Mater|a| C
Labor
MANUIAC1UkING CVLknLAD
kCDUC1 UNI1 CCS1
kA1LGII = 1ota| GII
nrs 1ota|es
kA1L GII = 928.000 5
80900 hrs
kA1L GII = 11,4709S hrs
IINISnLD GCCDS INVLN1Ck IINAL 8UDGL1
|st|cos de| Sur S.A
CCS1 Lk UNI1
IINL CIN1 MIDCIN1 8IG CIN1
0,S0 5 0,S0 5 0,S0 5
1,00 5 0,60 5 1,20 5
0,10 5 0,10 5 0,10 5
4,00 5 6,00 5 10,00 5
UNWAN1LD INVLN1Ck IINAL 8UDGL1
|st|cos de| Sur S.A
IINL CIN1 1.079.7S0
MIDCIN1 3.166.800
0,S7 5 0,34 5 0,69 5
6,17 5 7,S4 5 12,488 5
8IG CIN1 1.311.4S0
1C1AL S.SS8.000
1C1AL
INI1IAL INVLN1Ck IINISnLD GCCDS
(+) kCDU1ICN
8M
LA8C8
MAnulAC1u8lnC CvL8PLAu
(=) CCS1 kCDUC1S AVAILA8LL
(-) INV. IINAL IINISnLD kCDUC1
(=) CCS1 CI SALLS
IINL CIN1 623.000,00 $
MIDCIN1 2.100.000,00 $
8IG CIN1 900.000,00 $
INI1IAL INVLN1Ck WAN1LD 8UDGL1
|st|cos de| Sur S.A
1.618.000 $
928.000 $
16.726.200,00 5
-2.9S3.200,00 5
13.773.000,00 5
3.62S.000,00 5
8UDGL1 CCS1 CI SALLS
|st|cos de| Sur S.A
3.62S.000,00 5
13.101.200 5
10.333.200 $