x the Production Costs per unit from the Ending Finished Goods Inventory Budget

# X the production costs per unit from the ending

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x the Production Costs per unit from the Ending Finished Goods Inventory Budget G263: = Total Fixed Costs Contribution Margin Ratio G373: =roundup( Total Fixed Costs ,0) CM Per Unit G375: 30% of the \$ 600,000 Second Quarter Sales H101: Loan balance at the beginning of the period WHICH WILL INCLUDE any Borrowings at the beginning of this period H253: 20% of the expected sales unit for the first quarter of 2013 I116: Loan balance at the beginning of the period WHICH WILL INCLUDE any Borrowings at the beginning of this period I253: as calculated in the Manufacturing Overhead budget I325: As provided in the Harrigan Freeze story or assumptions/data section I327: = Total Estimated Fixed MOH Total Estimated Direct Labour Hours I328: related to purchases of raw materials J9: 4th Quarter credit sales x 30% collected in the quarter following i.e. using proper cell referencing, \$400,000 x 30% J107: The ending inventory for the year is equal to or the same as the ending inventory of the fourth quarter J116: The beginning inventory for the year is equal to or the same as the beginning inventory of the first quarter J118: The ending inventory for the year is equal to or the same as the ending inventory of the fourth quarter J131: The beginning inventory for the year is equal to or the same as the beginning inventory of the first quarter J133: Fourth Quarter Materials to be purchased on account x % paid in the following quarter i.e. \$56,100 x 50% = \$ 28,050 J150: The is the total amount of estimated Manufacturing Overhead costs which gets used to calculate our Pre-determined Manufacturing Overhead Rate (POHR) J173: The is the total amount of Cash Disbursements for Manufacturing Overhead Costs which gets reported on the Cash Budget J175: POHR = Total Estimated Manufacturing Overhead Costs for 2012 Total Estimated Direct Labour Hours for 2012 J180: Cost of Direct Materials to make one unit of production 5kg x \$0.60 = \$3.00 J190: Cost of Direct Labour to make one unit of production 0.4 hours x \$15 = \$6.00 J191: Ending inventory units of Finished Goods in Fourth Quarter (from Production Budget) J196: Estimated Finished Goods to be later reported on our Budgeted Balance Sheet at Dec 31, 2012 J198: Equals the Beginning Cash Balance of the First Quarter J230: Should be the same amount as the Ending Cash Balance of the Fourth Quarter J250: Unpaid Fourth Quarter Direct Material Purchases J279: = Income tax pay Dec 31, 2011 + Income tax expenses 2012 - Income tax payments 2012 J280: Dec 31, 2011 Balance from the Opening Balance Sheet + new Borrowings - Repayments from the Cash Budget J281: Dec 31, 2011 Balance from the Opening Balance Sheet + new share issuances for the year (if applicable) J288: Dec 31, 2011 Balance from the Opening Balance Sheet + Net Income from the Budget Income Statement - Dividends from the Cash Budget J289: = Increase in Dec 31 Ending Finished Goods inventory units x Fixed MOH per unit of production (see below) J362: Using Excel's Roundup function…. = Total Fixed Costs + Target Profit Contribution Margin Per Unit J382: = Total Fixed Costs + Target Profit Contribution Margin Ratio J384: the shaded areas in this column have been dedicated to your "check figures" K97:
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