| Particulars | Reference Calculation | Quarter 1 | Quarter 2 | Quarter 3 | Quarter 4 | Total |
| Estimated sales (in units) | a | 70,000 | 75,000 | 90,000 | 95,000 | 3,30,000 |
| Sellling Price per unit | b | $400 | $400 | $400 | $400 | $400 |
| Budgeted sales (in $) | a x b | $2,80,00,000 | $3,00,00,000 | $3,60,00,000 | $3,80,00,000 | $13,20,00,000 |
| Particulars | Reference Calculation | Quarter 1 | Quarter 2 | Quarter 3 | Quarter 4 | Total |
| Closing Stock | a | 15,000 | 20,000 | 10,000 | 18,000 | 63,000 |
| Add: Estimated Sales | b | 70,000 | 75,000 | 90,000 | 95,000 | 3,30,000 |
| Total Units required | c = a + b | 85,000 | 95,000 | 1,00,000 | 1,13,000 | 3,93,000 |
| Less: Opening Stock | d | 13,000 | 15,000 | 20,000 | 10,000 | 58,000 |
| Budgeted Production of finished goods | c – d | 72,000 | 80,000 | 80,000 | 1,03,000 | 3,35,000 |
| Particulars | Reference Calculation | Quarter 1 | Quarter 2 | Quarter 3 | Quarter 4 | Total |
| Required unit production | a | 72,000 | 80,000 | 80,000 | 1,03,000 | 3,35,000 |
| Raw materials per finished goods unit | b | 3 | 3 | 3 | 3 | 3 |
| Total Raw material units needed for production | c = a x b | 2,16,000 | 2,40,000 | 2,40,000 | 3,09,000 | 10,05,000 |
| Desired ending raw materials inventory | d | 67,500 | 81,000 | 85,500 | 58,500 | 2,92,500 |
| Total Raw material units required | e = c + d | 2,83,500 | 3,21,000 | 3,25,500 | 3,67,500 | 12,97,500 |
| Less: Beginning raw materials inventory | f | 63,000 | 67,500 | 81,000 | 85,500 | 2,97,000 |
| Raw materials purchases | g = e – f | 2,20,500 | 2,53,500 | 2,44,500 | 2,82,000 | 10,00,500 |
| Cost per raw material unit | h | 80 | 80 | 80 | 80 | 80 |
| Total cost of raw materials purchases | g x h | $1,76,40,000 | $2,02,80,000 | $1,95,60,000 | $2,25,60,000 | $8,00,40,000 |
| Particulars | Reference Calculation | Quarter 1 | Quarter 2 | Quarter 3 | Quarter 4 | Total |
| Production of Finished Goods (in units) | a | 72,000 | 80,000 | 80,000 | 1,03,000 | 3,35,000 |
| Direct Labour Hours per unit | b | 5 | 5 | 5 | 5 | 5 |
| Direct Labour Hours required | c = a x b | 3,60,000 | 4,00,000 | 4,00,000 | 5,15,000 | $16,75,000 |
| Direct Labour Cost per hour | d | 10 | 10 | 10 | 10 | 10 |
| Budgeted Direct Labour cost (in $) | c x d | $36,00,000 | $40,00,000 | $40,00,000 | $51,50,000 | $1,67,50,000 |
| Particulars | Reference Calculation | Quarter 1 | Quarter 2 | Quarter 3 | Quarter 4 | Total |
| Fixed Overhead (in $) | a | $10,00,000 | $10,00,000 | $10,00,000 | $10,00,000 | $40,00,000 |
| Variable Overhead Rate | b | $6 | $6 | $6 | $6 | $6 |
| Budgeted Direct Labour Hours | c | 3,60,000 | 4,00,000 | 4,00,000 | 5,15,000 | 16,75,000 |
| Budgeted total variable overhead | d = b x c | $21,60,000 | $24,00,000 | $24,00,000 | $30,90,000 | $1,00,50,000 |
| Budgeted total overhead | e = a + d | $31,60,000 | $34,00,000 | $34,00,000 | $40,90,000 | $1,40,50,000 |
| Budgeted Production (in units) | f | 72,000 | 80,000 | 80,000 | 1,03,000 | 3,35,000 |
| Overhead Rate per unit produced (In $) | e / f | $43.89 | $42.50 | $42.50 | $39.71 | $41.94 |
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