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Table 1-3
Putok Pandesal
Projected unit sales 129,600 216,000
Desired ending inventory 10,000 20,000
Beginning Inventory 12,960 21,600
Units to be produced 126,640 214,400
Table 1-6
Putok Pandesal
Sales Revenue 518,400 1,080,000
Cost of Goods Sold 317,520 723,600
Gross Profit P200,880 P356,400
Table 1-7
Beginning Inventory 69,120
Total Cost 1,067,000
Total Inventory Available for Sale 1,136,120
Cost of Goods Sold 1,041,120
Ending Inventory 95,000
Table 1-8
A & A BAKERY
Pro Forma Income Statement
For the year ended December 31,2017
Sales Revenue 1,598,400
Cost of Goods Sold 1,041,120
Gross Profit 557,280
Selling Expense 50,000
Gen. and Admin. Exp. 50,000
Earnings before taxes 457,280
Taxes 25% 114,320
Net Income P342,960
Table 1-9
A & A BAKERY
Balance Sheet
For the year ended December 31,2017
Assets
Cash 20,160
Accounts Receivables 144,000
Inventory 95,000
Total Current Assets 259,160
Plant & Equipment 100,000
Total Assets 359,160