The Management Accountant, Mr. Bean, of Blondia Rocks Inc. has been asked by the CEO to make further changes to the budget, as follows;
- The CEO believes that he can increase the selling price by 10%
- To reduce the likelihood of a strike, the CEO has agreed to an increase in the labour rate of 50 cents per hour
- Save your original budget and call it Version 0
- Save the same file but rename it Version 1. In this way you should not corrupt your original budget.
- Make the one change and check that your Balance Sheet still balances. If not, then you have probably not hyperlinked your budget correctly from one reference point.
- Once you have balanced with the first change, then introduce the second change and check your Balance Sheet.
You will be required to submit the Original Budget and then the Cash Budget, Income Statement Budget and Balance Sheet of the adjusted budget, due to changes.
| Blondia Rocks Inc (BRI) is a manufacturing company in Southwestern Ontario that manufactures and sells a single product, a pet rock affectionately named Rocky! The company produces a rolling 12 month master budget several months in advance of the end of the year. The fiscal year end is December 31. | |||||||||
| Unfortunately last month, BRI's controller unexpectedly left the company for a large multi-national pet rock distributor. She provided no notice and had not even started the budget process when she left. Time is quickly running out and you have been retained by the CEO of Blondia Rocks Inc., Carter Blondia, to prepare the master budget for the coming 2020 fiscal year. He has provided you with an Excel file with information compiled by the staff accountant and sales manager. He believes everything you will need to prepare the master budget for the first quarter of 2020 is included in the document (refer to the "Accountant Data File" tab). | |||||||||
| Required: | |||||||||
| 1. The CEO has requested you prepare a master budget (month by month) for the first quarter of the 2020 fiscal year. He would like to see the following Operating Budgets included in the package: | |||||||||
| Sales Budget | |||||||||
| Schedule of Cash Receipts | |||||||||
| Production Budget | |||||||||
| Direct Materials Budget | |||||||||
| Schedule of Cash Disbursements | |||||||||
| Direct Labour Budget | |||||||||
| Manufacturing Overhead Budget | |||||||||
| Selling and Administrative Budget | |||||||||
| Ending Finished Goods Inventory Budget (including COGS calculation) | |||||||||
| Budgeted Income Statement | |||||||||
| 2. He would also like to see the following Financial Budgets included in the package: | |||||||||
| Cash Budget | |||||||||
| Budgeted Balance Sheet | |||||||||
| 3. A capital expenditure budget is required to analyze the three possible projects | |||||||||
| identified by management. Mr. Blondia would like you to analyze each project utilizing | |||||||||
| the net present value method and provide your recommendation of which project | |||||||||
| should be undertaken along with rationale. BRI has limited funds to invest in these | |||||||||
| capital expenditures and thus only one project can be chosen. It is management's | |||||||||
| intention to move forward with the project sometime in late July and thus the decision | |||||||||
| of which project to choose should not impact your operating or financial budgets for | |||||||||
| the first quarter. | |||||||||
| Mr. Blondia has also made it clear he does not want to reinvent the wheel each year during the budgeting process. He would like you to submit an electronic version of the budget file to use as a template in future years. Since he is a whiz at Excel he knows this is best accomplished by using one Excel workbook with multiple tabs and linking numbers as much as possible across tabs. | |||||||||
| Schedule of Deliverables | |||||||||
| 1. Budget completion schedule - Should show when each budget is to be completed by | |||||||||
| to make sure you complete the budget on time. You should also have a group | |||||||||
| member asigned to complete each budget. How you break the budgets up is your | |||||||||
| choice. Some will be easier than others. | |||||||||
| Due: | |||||||||
| Deliverables: | |||||||||
| 1. Hard copy of the budget signup sheet submitted in class | |||||||||
| 2. Electronic copy of the budget signup sheet submitted into the Submissions dropbox by end of the day. | |||||||||
| 2. Submit a hard copy before end of class of the completed budget. You will be required to | |||||||||
| submit an electronic copy of the project to the FOL Submissions dropbox at the end of Week 10. | |||||||||
| Put effort into the presentation of the budget (i.e. how it looks). Look at the grading | |||||||||
| rubric and you will notice there are several marks assigned to the asthetics and | |||||||||
| professionalism of the project. How does it look? Did you use colour? Graphs? Charts? | |||||||||
| Was your formatting consistent etc. Also note several marks are assigned to linking | |||||||||
| the electronic file together properly. This is an important part of any electronic file. | |||||||||
| Due: | |||||||||
| Deliverables: | |||||||||
| 1. Hard copy (report quality) submitted in class | |||||||||
| 2. Electronic copy (presentation quality) submitted into the Submission dropbox in FOL by the end of the day | |||||||||
| 3. Capstone Project Test - the test will ask you various questions regarding the project | |||||||||
| your group has submitted. It could be asking you how a specific number was calculated | |||||||||
| or which budget a number comes from, for example. You need to be involved in the entire | |||||||||
| budget process to be well prepared for this 45 minute test. | |||||||||
| Due: | |||||||||
| Deliverables: | |||||||||
| 1. Capstone project test in class | |||||||||
| Additional Notes: | |||||||||
| You have been provided with an Excel file in which to complete the Master Budget. | |||||||||
| The "Instructions" and "Accountant Data File" tabs contain all the information you need to | |||||||||
| complete the project. The "Data" tab is where you can enter key information from the | |||||||||
| aforementioned tabs and do much of your rough work. Make sure you organize your | |||||||||
| rough work logically on this tab and label your work spaces (in case I have to peruse it | |||||||||
| for part marks). | |||||||||
| What follows after that is a number of blank worksheets already labeled for each of | |||||||||
| your individual budgets. These tabs should be used to present your final budgets as you | |||||||||
| would present them to a budget committee. No rough work should appear on these | |||||||||
| tabs and each budget should be properly formatted as to look professional in every | |||||||||
| manner. Use dollar signs and underlining where you feel is appropriate (think back to | |||||||||
| your accounting courses and financial statement presentation). Show decimals only | |||||||||
| where appropriate (per unit costs and in smaller numbers). For all larger dollar figures | |||||||||
| allow Excel to round up to the largest dollar for you (show no decimals). | |||||||||
| When preparing your individual budgets use the textbook to determine the proper | |||||||||
| format and layout to use. If you feel that additional notes to a specific budget are | |||||||||
| required these may be displayed below the budget and properly identified. Do not | |||||||||
| comment on information that is obvious from the budget. If you have made any | |||||||||
| assumptions this would be the place to present those assumptions. | |||||||||
| Below is a list of account balances from the company's general ledger projected for the | |||||||||
| year end December 31, 2019: | |||||||||
| Cash | |||||||||
| Accounts receivable | |||||||||
| Allowance for Doubtful Accounts | |||||||||
| Inventory - raw materials | |||||||||
| Inventory - finished goods | |||||||||
| Property, plant and equipment | |||||||||
| Accumulated depreciation - PPE | |||||||||
| Accounts payable | |||||||||
| Income tax payable | |||||||||
| Non interest bearing loan payable | |||||||||
| Dividends payable | |||||||||
| Common shares | |||||||||
| Preferred shares | |||||||||
| Retained earnings | |||||||||
| In conversations with the auditors it is believed that Blondia Rocks Inc. will be required to | |||||||||
| make monthly income tax installments during 2020 of | |||||||||
| income tax liability from 2019 will be paid in March 2020 and the projected income tax rate | |||||||||
| on net income for 2020 is expected to be | |||||||||
| Management has experienced stock outs in prior years and the response from the | |||||||||
| merchandisers who purchase BRI's pet rocks has not been good when this happens. The | |||||||||
| senior purchasing manager has concluded that to prevent future stock outs BRI should | |||||||||
| maintain an ending inventory equivalent to | |||||||||
| Annual sales forecasts for the current year and 2020 are as follows: | |||||||||
| 31-Dec-19 | 73,00,000 | ||||||||
| 31-Dec-20 | 82,00,000 | ||||||||
| BRI does not earn it's revenue evenly across the year. Sales are strongest in the months | |||||||||
| leading up to Christmas because of Rocky's appeal as a unique gift idea. Summer also | |||||||||
| tends to have stronger sales as the nice weather allows consumers to take Rocky for long | |||||||||
| walks in the summer sun. Below is the breakdown of the projected sales allocation: | |||||||||
| January | 7% | ||||||||
| February | 15% | ||||||||
| March | 4% | ||||||||
| April | 2% | ||||||||
| Management believes this trend will continue into the foreseeable future. | |||||||||
| The closing accounts payable on the projected 2019 balance sheet comes from the | |||||||||
| following direct materials purchases | |||||||||
| Nov-19 | $ 14,79,840 | ||||||||
| Dec-19 | $ 18,91,680 | ||||||||
| The accounting department policy for payment of raw materials is as follows: | |||||||||
| Paid in the month of purchase | |||||||||
| Paid one month after purchase | |||||||||
| Paid two months after purchase | |||||||||
| Rocky is sold as a smoothly polished rock with no discerning features. BRI has entered into | |||||||||
| a joint venture with a party supply manufacturer who provides "Mod Kits" that allow a | |||||||||
| consumer to customize their Rocky based on their individual tastes! Different facial | |||||||||
| features are available as well as small leashes for taking Rocky for a walk. The joint | |||||||||
| venture is outside the scope of this budget (meaning you don't need to incorporate it into | |||||||||
| your analysis) and as such there is only one raw material used in production. Giant Boulder | |||||||||
| (GB for short) is exactly what it sounds like… a giant boulder. BRI orders in these giant | |||||||||
| boulders and then uses jack hammer like machines to chip away chunks of the rock. These | |||||||||
| rock chunks are then transported inside the manufacturing facility where they are further | |||||||||
| reduced in size and then shaped and polished before being packaged and shipped out. | |||||||||
| Below are the details for the raw materials used in production: | |||||||||
| GB required per unit (kg): | |||||||||
| Cost of GB (per kg) | |||||||||
| The senior purchasing manager has also requested that a minimum ending raw materials | |||||||||
| inventory be maintained. The company policy is to maintain an ending raw materials | |||||||||
| inventory equivalent to | |||||||||
| Historical collection data shows that not all sales are collected in the month of sale. | |||||||||
| Collections spread out over three full months and a small portion of all sales is shown to be | |||||||||
| uncollectible. These bad debts are to be allowed for in the month of sale (i.e. use the | |||||||||
| allowance for doubtful accounts account). Below is the forecasted collection allocation: | |||||||||
| Collected in the month of sale | |||||||||
| Collected one month after sale | |||||||||
| Collected two months after sale | |||||||||
| Uncollectible | |||||||||
| Due to the nature of the work required to transform the GB raw material into the finished | |||||||||
| Rocky product the process is highly automated. Thus the labour costs incurred by BRI are | |||||||||
| relatively low. The payroll costs listed below include all employer payroll costs as well as | |||||||||
| fringe benefits and are paid in the month incurred. | |||||||||
| Average hourly labour rate | |||||||||
| Labour time required per unit (min) | |||||||||
| The closing accounts receivable on the projected 2019 balance sheet comes from the | |||||||||
| following sales: | |||||||||
| Nov-19 | $ 36,50,000 | ||||||||
| Dec-19 | $ 1,09,50,000 | ||||||||
| The staff accountant remembers the old controller mentioning something about | |||||||||
| administrative expenses being a mixed cost. He is not sure what she meant but found | |||||||||
| this information scribbled on a piece of paper on her desk regarding previous year's | |||||||||
| performance | |||||||||
| Lowest level of sales (units) | |||||||||
| Highest level of sales (units) | |||||||||
| The staff accountant does know that administrative costs are paid in the month in which | |||||||||
| they are incurred and that the bad debts expense is recorded each month separate from | |||||||||
| the above costs. | |||||||||
| Manufacturing overhead is broken down into two categories, Variable and Fixed. The | |||||||||
| information for each is presented below: | |||||||||
| Variable overhead costs: | |||||||||
| Indirect materials | |||||||||
| Utilities | |||||||||
| Maintenance (factory) | |||||||||
| Purchasing costs | |||||||||
| Other (miscellaneous) | |||||||||
| Total variable overhead per unit | |||||||||
| Fixed overhead costs (annual): | |||||||||
| Training & development | |||||||||
| Repairs and maintenance | |||||||||
| Supervisors' salaries | |||||||||
| Depreciation on the equipment | |||||||||
| Insurance (factory) | |||||||||
| Other (miscellaneous) | |||||||||
| Total fixed overhead (annual) | |||||||||
| Additional notes: | |||||||||
| 1. To avoid financing fees on the insurance policy it is paid in full at the beginning of the | |||||||||
| fiscal year (January). | |||||||||
| 2. All other fixed overhead is incurred evenly across the year (including straight line | |||||||||
| amortization) and all cash overhead is paid for in the month incurred. | |||||||||
| The dividends payable at the end of last year are to be paid at the end of March. | |||||||||
| Several years ago BRI management negotiated an arrangement with their bank that if | |||||||||
| they maintained a minimum closing cash balance of | |||||||||
| provide them with an operating line of credit at a preferred rate of | |||||||||
| The operating line has a maximum borrowing limit of | |||||||||
| the budget, you find that BRI will need funds in excess of this amount or is coming close to | |||||||||
| exceeding it's limit the CEO has asked that you notify him immediately. | |||||||||
| The arrangement with the bank stipulates that all borrowing is considered to happen on | |||||||||
| the first day of the month and repayments occur on the last day of the month. Monthly | |||||||||
| interest is calculated based on the balance at the end of the month. The monthly interest | |||||||||
| payment is automatically withdrawn from the account on the first day of the next month. | |||||||||
| The managers of BRI have identified three separate capital projects they would like to | |||||||||
| move forward with. When analyzing the three options please keep in mind the following | |||||||||
| assumptions: | |||||||||
| 1. All cash flows come at the end of the year | |||||||||
| 2. All cash flows are immediately reinvested in another project that has a similar return | |||||||||
| 3. All cash flows can be predicted with certainty | |||||||||
| As mentioned by the CEO the three projects listed below are mutually exclusive. Therefore | |||||||||
| only one project can be chosen for implementation. | |||||||||
| The discount rate that should be used to analyze all three projects is | |||||||||
| Project 1: Purchase a new jack hammer machine that will increase efficiencies in reducing | |||||||||
| the Giant Boulder raw material into manageable chunks. | |||||||||
| Project 2: Install a conveyor belt from the GB yard directly into the facility to replace the | |||||||||
| aging transport buggies used to get the chunks of raw materials into the factory for | |||||||||
| processing | |||||||||
| Project 3: Install a state of the art crane system for moving the GB materials around the | |||||||||
| storage yard and transferring the chunks destined for production onto the transport | |||||||||
| buggies | |||||||||
| The original investment required and cost savings from each project are listed below. | |||||||||
| Capital Investment | |||||||||
| Annual net cost savings: | |||||||||
| Year 1 | |||||||||
| Year 2 | |||||||||
| Year 3 | |||||||||
| Year 4 | |||||||||
| Year 5 | |||||||||
| The terms of the non interest bearing note require the full amount to be paid in the | |||||||||
| following manner during 2020. | |||||||||
| January 16th, 2020 | |||||||||
| February 16th, 2020 | |||||||||
| The loan is payable to a shareholder of the company who loaned the money to BRI a few | |||||||||
| years ago to help the company through a tight cash flow period. The board of directors | |||||||||
| has approved the repayment. | |||||||||
| october sales | = | ||||||||
| october ending inventory | = | ||||||||
| june sales | = | ||||||||
| may ending inventory | = | ||||||||
| material required for may production | = | ||||||||
| Difference between highest and lowest sales | = | ||||||||
| Difference between highest and lowest cost | = | ||||||||
| variable cost per unit | = | ||||||||
| Maximum variable cost | = | ||||||||
| Minimum Variable Cost | = | ||||||||
| Fixed Cost | = | ||||||||
| Fixed Cost per month | = | ||||||||
| Blondia Rocks Inc. | |||||||||
| Sales Budget | |||||||||
| For the year ending December 31, 2020 | |||||||||
| Particulars | November | June | Quarter (Jan - Mar) | ||||||
| 10% | 4% | ||||||||
| Expected Unit Sales | 730000 | 328000 | 2132000 | ||||||
| Unit Selling Price | $ 5.00 | $ 5.61 | $ 5.61 | ||||||
| Total | $ 36,50,000.00 | $ 18,40,080.00 | $ 1,19,60,520.00 | ||||||
| Blondia Rocks Inc | |||||||||
| Schedule of Cash Receipts | |||||||||
| For the year ending 2020 | |||||||||
| Month | November | Quarter | |||||||
| November Sales | |||||||||
| 12% X $ November Sales | 4,38,000.00 | ||||||||
| 70% X $ November Sales | |||||||||
| 18% $ November Sales | 6,57,000.00 | ||||||||
| December Sales | |||||||||
| 12% X $ December Sales | |||||||||
| 70% X $ December Sales | 76,65,000.00 | ||||||||
| 18% X $ December Sales | 19,71,000.00 | ||||||||
| January Sales | |||||||||
| 12% X $ January Sales | 3,86,416.80 | ||||||||
| 70% X $ January Sales | 22,54,098.00 | ||||||||
| 18% X $ January Sales | 5,79,625.20 | ||||||||
| February Sales | |||||||||
| 12% X $ February Sales | 8,28,036.00 | ||||||||
| 70% X $ February Sales | 48,30,210.00 | ||||||||
| 18% X $ February Sales | 12,42,054.00 | ||||||||
| March Sales | |||||||||
| 12% X $ March Sales | 2,20,809.60 | ||||||||
| 70% X $ March Sales | |||||||||
| 18% X $ March Sales | |||||||||
| Total Cash Collection | 1,93,92,195.60 | ||||||||
| Cash Collection For Quarter | 28,61,324.40 | ||||||||
| Blondia Rocks Inc. | |||||||||
| Direct material Budget | |||||||||
| For the year ending December 31, 2020 | |||||||||
| November | |||||||||
| Units to be produced | 1022000 | ||||||||
| Direct material per unit | 3.00 | ||||||||
| Total Kg needed for production | 30,66,000.00 | ||||||||
| Add: Desired ending materials(kilograms) | 14,00,100.00 | ||||||||
| Total Material Required | 44,66,100.00 | ||||||||
| Less: beginning direct materials(kG) | 7,66,500.00 | ||||||||
| Direct material purchases | 36,99,600.00 | ||||||||
| Cost per kilogram(in Dollars) | 0.40 | ||||||||
| Total cost of direct material purchases | 14,79,840.00 | ||||||||
| For The Year Ending 2020 | |||||||||
| Month | November | Quarter (Jan-Mar) | |||||||
| November Purchases | |||||||||
| 25% X $ November | 3,69,960.00 | ||||||||
| 70% X $ November | |||||||||
| 5% X $ November | 73,992.00 | ||||||||
| December Purchases | |||||||||
| 25% X $ December | |||||||||
| 70% X $ December | 13,24,176.00 | ||||||||
| 5% X $ December | 94,584.00 | ||||||||
| January Purchases | |||||||||
| 25 % X $ January | 2,37,390.00 | ||||||||
| 70 % X $ January | 6,64,692.00 | ||||||||
| 5 % X $ January | 47,478.00 | ||||||||
| February Purchases | |||||||||
| 25 % X $ February | 2,58,300.00 | ||||||||
| 70 % X $ February | 7,23,240.00 | ||||||||
| 5 % X $ February | |||||||||
| March Purchases | |||||||||
| 25 % X $ March | 79,950.00 | ||||||||
| 70 % X $ March | |||||||||
| 5 % X $ March | |||||||||
| Total Cash Disbursements | 35,03,802.00 | ||||||||
| Accounts Payable | 2,91,510.00 | ||||||||
| Blondia Rocks Inc. | |||||||||
| Direct Labour Budget | |||||||||
| For the year ending December 31, 2020 | |||||||||
| Units to be produced | |||||||||
| direct labour time(hour) per unit | |||||||||
| Total required direct labour hours | |||||||||
| Direct labour cost per hour(in dollars) | |||||||||
| Total direct labour cost | |||||||||
| Blondia Rocks Inc. | |||||||||
| Manufacturing overhead Budget | |||||||||
| For the year ending December 31, 2020 | |||||||||
| Variable Cost | |||||||||
| Months | January | ||||||||
| Units to be Produced | 7,05,200.00 | ||||||||
| Indirect Material cost per unit | 0.17 | ||||||||
| Utilities per unit | 0.24 | ||||||||
| Maintenance cost per unit | 0.18 | ||||||||
| Purchasing cost per unit | 0.13 | ||||||||
| Others (miscellaneous) cost per unit | 0.03 | ||||||||
| Total Indirect material cost | 1,19,884.00 | ||||||||
| Total Utilities cost | 1,69,248.00 | ||||||||
| Total Maintenance cost | 1,26,936.00 | ||||||||
| Total Purchasing costs | 91,676.00 | ||||||||
| Total miscellneous costs | 21,156.00 | ||||||||
| Total Variable Overhead costs | 5,28,900.00 | ||||||||
| Fixed Cost | |||||||||
| Month | January | ||||||||
| Training & development | 3,625.00 | ||||||||
| Repairs and maintenance | 4,333.33 | ||||||||
| Supervisors' salaries | 12,500.00 | ||||||||
| Depreciation on the equipment | 54,166.67 | ||||||||
| Insurance (factory) | 20,000.00 | ||||||||
| Other (miscellaneous) | 7,791.67 | ||||||||
| Total fixed overhead (annual) | 1,02,416.67 | ||||||||
| Manufacturing Overhead | |||||||||
| Months | January | ||||||||
| Total Manufacturing Overhead | 6,31,316.67 | ||||||||
| Reconicilliation of Cash | |||||||||
| Month | January | ||||||||
| Depriciation of Equipment | 54,166.67 | ||||||||
| Prepaid Insurance | 20,000.00 | ||||||||
| Insurance Payment | 240000 | ||||||||
| Manufactuing Overhead | 7,97,150.00 | ||||||||
| For The Year Ending 2020 (amount in '000) | |||||||||
| January | |||||||||
| Units to be Produced | 5,74,000.00 | ||||||||
| Variable Cost per unit | 0.08 | ||||||||
| Total Variable cost | 45,920.00 | ||||||||
| Total Fixed Cost per Month | 55,413.67 | ||||||||
| Total Costs | 1,01,333.67 | ||||||||
| Per Unit Manufacturing Cost | Quantity | ||||||||
| Direct Materials | 3 | ||||||||
| Direct Labour | 0.17 | ||||||||
| Manufacturing Overhead | 1 | ||||||||
| Unit Product Cost | |||||||||
| Budgeted Finished Goods Inventory | |||||||||
| Ending Finished Goods Inventory in Units | 32800 | ||||||||
| Unit Product Costs(See above) | $4.31 | ||||||||
| Ending Finished Goods Inventory in Dollars | $1,41,364.00 | ||||||||
| Budgeted Cost of Goods Sold | Value | ||||||||
| Beginning Finished Goods Inventory | 480232.67 | ||||||||
| Plus Cost Of Goods Manufactured | $88,35,250.00 | ||||||||
| Cost Of Goods Available for Sale | $93,15,482.67 | ||||||||
| Less: Ending Inventory | $1,41,364.00 | ||||||||
| Cost of Goods Sold | $91,74,119 | ||||||||
| Capital budget analysis | |||||||||
| Project 1 | |||||||||
| Initial outlay | $ (4,50,000) | ||||||||
| Annual net cost savings: | |||||||||
| Year 1 | $ 1,03,000.00 | ||||||||
| Year 2 | $ 1,03,000.00 | ||||||||
| Year 3 | $ 1,03,000.00 | ||||||||
| Year 4 | $ 1,03,000.00 | ||||||||
| Year 5 | $ 1,03,000.00 | ||||||||
| Net present value | |||||||||
| Project 2 shall be selected as it has positive net present value and other 2 project has negative net present value | |||||||||
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