Budgeting
. Using the budgeted sales in units and the budgeted materials prices and budgeted labour costs in this spreadsheet produce Anna's direct costs budget for materials and labour for the nine months April to December. The direct materials for wood and other materials and labour budget figures for January, February and March in Illustrations 14.4, 14.5 and 14.6 are also presented in the spreadsheet to enable you to present Anna's materials and labour budgets for the full year.
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