Cash budgetFor APRIL MAY JUNE JULY

particulars

particular March April May june july

sales 50000 50000 80000puchase 50000 50000 80000Oh 15000 15000 15000 30000 30000f/f pur - - - 30000 -Dividend recieved

- - - 300000 -

Op cash in the mont of april is RS 35000

In the case of sales 20% is cash & remaining Credit

Purchase 1 month cr (march month Purchase paid in CR

Wages 50% paid in next month

Cash Budget

Particular APRIL MAY JUNEOp cash 35000 70000 155000+ Cash Reciept:-

Cash Sales 30000 40000 40000Credit sales 80000 120000 160000Dividend Recieved - - 30000TOTAL RECIEPT 145000 230000 385000

(-) PAYMENTS

Purchase 50000 50000 80000Wages:-Py mnth ½

5000 5000 5000

Cm ½ 5000 5000 5000

Ohs 15000 15000 30000F&F - - 30000TOTAL PAYMENTS 75000 75000 150000

CLOSING CASH 70000 155000 35000

FLEXIBLE BUDGET

ROIN CO LTD PRESENTLY OPERATING AT 50% WIT PRODUCTION 5% UNITS

THE COST AS FOLLOWS FOR 50% PRODUCTION LEVEL

DM- 4,DL-3, DEXP-2

SELLING & DISTRIBUTION EXP :-

VARIABLE 5000, FIXED 10000

ADM EXP:-

V 10000, F 10000

FACTORY EXP:-

V 30000, F 15000

SALES P.U RS 80

PREPARE FLEXIBLE BUDGET FOR THE LEVEL EXITING 60% 80% 90% 100%

SOLUTION FLEXIBLE COST

PARTICULARS 50% 60% 80% 90% 100%DL 15000 18000 24000 27000 30000DM 20000 24000 32000 36000 40000DE 10000 12000 16000 18000 20000TOTAL PRIME COST (A)

45000 54000 72000 81000 90000

VARIABLE COST:-

S&D 5000 6000 8000 9000 10000ADM EXP 10000 12000 16000 18000 20000FACTORY Ohs 30000 36000 48000 54000 60000TOTAL VARIABLE COST (B)

45000 54000 72000 81000 90000

FIXED COST:-

S&D 10000 10000 10000 10000 10000ADM 10000 10000 10000 10000 10000Ohs 15000 15000 15000 15000 15000TOTAL COST (C) 35000 35000 35000 35000 35000

TOTAL COST (A+B+C)

125000 143000 179000 197000 215000

PROFIT [SALES-TC] 275000 337000 461000 523000 585000

SALES (RS.80) 400000 480000 649000 720000 20000