Master budget (1).xls - MAuIT Blank template with Master and Workings A 1 B C D Per mashing 650.00 1,092.00 52.00 52.00 1,846 For 6 months £15,600.00

Master budget (1).xls - MAuIT Blank template with Master...

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MAuIT Blank template with Master and Workings MAUIT F7JS34 Page 1 Budget - Moorlands Brewery Sales Units Closing Inventory of Finished Goods Closing Inventory Water (kgs) Closing Inventory malted barley(kgs) Closing inventory yeast (kgs) Closing inventory hops (kgs) Selling price per bottle Production costs per unit Direct materials Per mashing For 6 months Bottles 650.00 £15,600.00 Malted barley 1,092.00 £26,208.00 Yeast 52.00 £1,248.00 Hops 52.00 £1,248.00 Total 1,846 44,304 hrs £/hrs Direct labour 90.00 £8.00 Variable overhead 4,680 2,274,480 TOTAL COST Per mashing Fixed overheads £812.50 (New) machinery paid Depreciation to 30 June 2019 Machinery £440,140 146713.333333 Sales receipts are as follows: Cash 80% Credit 20% Bank £0 A B C D 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39
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MAuIT Blank template with Master and Workings MAUIT F7JS34 Page 1 Months Jan Feb Mar Apr May Jun 55,000 55,000 55,000 55,000 55,000 55,000 15,000 15,000 15,000 15,000 15,000 15,000 108,000 108,000 108,000 108,000 108,000 108,000 2,520 2,520 2,520 2,520 2,520 2,520 180 180 180 180 180 180 36 36 36 36 36 36 £1.00 £1.00 £1.00 £1.00 £1.00 £1.00 Total £17,280.00 January February March April May June £440,140.00 22007 1833.91667 1833.9167 1833.9167 1833.9167 1833.9166667 1833.9167 E F G H I J K 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39
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MAuIT Blank template with Master and Workings MAUIT F7JS34 Page 1 #REF! January February March April May Revenue budget (£) £55,000.00 £55,000.00 £55,000.00 £55,000.00 £55,000.00 No of units 55,000 55,000 55,000 55,000 55,000 Selling price per unit £1.00 £1.00 £1.00 £1.00 £1.00 Revenue value £55,000 £55,000 £55,000 £55,000 £55,000 Production budget (units) 70000 70000 70000 70000 70000 Opening balance 15,000 15,000 15,000 15,000 15,000 Closing stock 15,000 15,000 15,000 15,000 15,000 Increase/decrease in stock 30,000 30,000 30,000 30,000 30,000 Revenue £55,000.00 £55,000.00 £55,000.00 £55,000.00 £55,000.00 Production Materials budget alpha (kgs) kgs Opening stock 3,150 3,150 3,150 3,150 3,150 Closing stock 3,150 3,150 3,150 3,150 3,150 Increase/decrease in stock 6,300 6,300 6,300 6,300 6,300 Materials consumed in production 4,900 4,900 4,900 4,900 4,900
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  • Spring '17
  • HERICK ONDIGO

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