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9 Cards in this Set

  • Front
  • Back
Sales Budget
Unit Sales X Sales Price Unit
Production Budget
Units Sold + Desired End Invty - Beg Invty = Units to be Produced
Direct Materials Purchases
Units to be Produced x DM per unit= Total Direct Materials req'd Production
Direct Materials Inventory
(2nd half of DM Purch Budget)
Total DM Req'd for Production + Desired End Invty - Beg Invty = DM to be Purchased
Cost of Direct Materials
DM to be Purchased x
Cost per DM Units
Cash Budget
Beg Cash Bal + Cash Recpts = Cash Available - Cash Pmts. = Ending Cash Balance
Direct Materials Qty Variance
SP (Actual Qty - Std. Qty)
Direct Materials Price Variance
AQ ( Actual price - Std Price)
Total Materials Variance
(DMPrice variance) + (DM Qty Variance)