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You have just been hired as controller for a growing company that manufactures green products.  It is October 1 and time for creation of the budget for the next year.  The budget will be created in quarters using each month as a period of sales/production.

Your first task is to create the budget for the first quarter of 2016.  This involves completing budgets for January, February, March and the first quarter in total for 2016.  You seek out last year’s data, recent costing information and follow up on important assumptions.

The CFO wants to see the first quarter budget before you complete the rest of the year, as adjustments may be needed.  You will need to create the following sub-budgets as part of the overall master budget.

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