Budget by Product

Sheet1

SAMPLE INC.
Budget by Product
For the Years Ended December 31, xxx2
		Product A		Product B		Product C		Total
		200 units		200 units		200 units
		Unit	Total	Unit	Total	Unit	Total
Sales		1.00		3.00		2.50
Standard variable cost:
Material		0.60		0.40		0.80
Labor		0.20		0.45		0.10
Variable overhead		0.10		0.30		0.50
Total variable cost
Contribution
Fixed costs:
Fixed overhead			30.00		30.00		30.00
Selling expenses			23.00		23.00		23.00
Adminstrative expense			10.00		10.00		10.00
Total fixed costs
Profit before taxes
SAMPLE INC.
Performance Budget
For the Years Ended December 31, xxx2
		Actual	Budget	Variance
Sales		1,435.00
Variable cost		650.00
Contribution		785.00
Fixed overhead		100.00
Selling expenses		70.00
Adminstrative expense		25.00
Profit before taxes		590.00
Analysis:

Sheet2

Sheet3

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A

B

C

Unit

1.00

SAMPLE INC.

Budget by Product

For the Years Ended December 31, xxx2

Sales

Standard variable cost:

Product A

200 units