... In addition, we’re able to make a long term plan for production because the production budget will show any shortfall or excesses in capacity over the budget period If there is likely to be a shortfall ... compared It provides the opportunity to review the performance and make improvement More detail, for planning, first of all, we know the sales demand of product A and B we want to sell in the ... overhead Fixed overhead Total production cost budget 2.021 1.728 8.928.071,106 8.928.364,106 2.073.928 777.723 500.000 12.280.015,11 In order to calculate production cash budget, the company...