Answer Happy

Question (15) In the attached Excel file you will find the original bureted cash flow for 3, 2022, made back in December 2021, which concludes with a net cash flow of 333833 during this period Make a revised cash flow budget for 03, based on your revised buleted income as well as you revised budgeted balance sheet Question 4 (25) Rabaco AS Chinese suppler is a traditional manufacturing company that produces and sells two types of barbequeris, the cool driven Rocontrer and the ens driven TasteMaster. It's only the latter that is imported to Norwwy The company has previously used a costing model, where Indirect production costs have been allocated to the two products with the help of a distribution rate where production time has been defined as the underlying cost driver Their newly employed Cro wants to introduce Activity based costing and has made an artists of the budgeted Indirect production costs for 2022 (allures in Chinese Yuan Total activity costs Activity 6 200 000 Procurement Machinery and calibration Feed Available consin Capacity 4000 90.00 purchase orders 300 100.00% productions 22 000 82.00 production hours 30 88.00 seos 1 200 2400 services 4 800 000 Budgeted capacity utication Bacon 1800 purchase orders 400 production lines 8000 production hours 2:40 inspections 400 sen Budgeted capacity ution Taste Master 1400 purchase orders 300 prodution lines 10 500 production 0600 000 Production Quality Inspections Maintenance of mit 3600 000 inspections 540 service 1000 000 Facility cous 8 000 000 NA NA NA Total R2 000 000 The direct production costs per unit are as follows: Bured mene Director | 20 Total Baner Taste Master 5200 106.00 104.00 202.00 100 02.00 192.00 360.00 The planned production and sales in 2022 Baconie 120 000 units • Taste Master 240 000 units Use the template in the Excel spreadsheet to make an ABC costing model for one unit of conter and on unit of Master, as well as calculation of the costs forecapacity in the Production Department
Budgeted income statement Q3, 2022: Sales price per unit: Nerdinand Reidar Sales price per unit Internet sales Total sales in units Sales through Nerdia-chain Sales through Reidar-chain Sales through own E-commerce platform Average purchase price in USD USD rate Average purchase price in NOK Corporate tax rate 200,00 3 950,00 8600 4300 2580 1 720 240,00 9,20 2 208,00 22,00 Sales income Costs of goods sold Gross margin Salaries Bonus to Key Account Managers Holiday pay Social security contribution Total salaries and personnel Depreciation Rent, office and warehouse costs Company cars and travel costs Other payable operating costs Total operating costs Budgeted profit before taxes 03. 2022 Payable taxes Budgeted profit before taxes Q3, 2022 26 746.000 18 988 800 7757 200 29,00% 810 000 249 400 127 128 167 300 1 353 828 36 000 96 000 42 000 30 000 204 000 6 199 372 1363 862 4 835 510 Budgeted balance sheet 03, 2022: Company cars Inventory Accounts Receivable Bank deposits Sum assets 01.06.2022 637200 1206 400 2716 900 5689 200 21249700 Change -36 000 -7507 200 6 198 433 -333833 -1 678 600 31.08.2022 601 200 5 299 200 8915 333 4 755 367 19571100 Share capital Premium fund Retained earnings Accounts Payable Payable holiday pay Payable social security costs Payable corporate tax Short-term loan from owners Sum equity and liabilities 240 000 1 530 000 7244100 6038 600 915000 82 000 0 5200000 21 249 700 0 0 4835 510 -2 211 400 -466872 300 1 363 862 -5 200 000 -1 678 600 240 000 1 530 000 12.079 610 3827200 448 128 82 300 1363 862 0 19 571 100 Budgeted cash flow budget Q3, 2022, indirect method: Budgeted profit before taxes 6199 372 Paid taxes Depreciation 36 000 Reduction of inventory 7507200 Increased Accounts Receivable -6 198 433 Redaced Accounts Payable -2 211 400 Relaced other short-term liabilities -5666 572 Net cash flow 03 -333833
Activity-based costing model: Calculation of activity rates: Variable Procurement Machinery set-up and calibration Production costs Quality inspection Maintenance of equipment Facility costs Fixed per purchase order per production line per production hour per inspection job per service job Product costing: Baconizer Taste Master Direct material Direct labor Packaging Total direct costs per unit 0,00 0.00 Procurement costs, variable Procurement costs, fixed Machinery set-up and calibration, variable Machinery set-up and calibration, fixed Production costs, variable Production costs, fixed Quality inspections, variable Quality inspections, fixed Maintenance of equipment, variable Maintenance of equipment, fixed Facility costs, variable Facility costs, fixed Total indirect costs per unit Total ABC costs per unit 0,00 0,00 0,00 0.00 Costs for excess capacity Procurement Machinery set-up and calibration Production costs Quality inspections Maintenance of equipment Facility costs Total costs for excess capacity Total costs for utlized capacity Total indirect production costs