Master Budget Course Project Case Study: Retro Vinyl Inc.

This study pack contains a comprehensive teaching case study for preparing a master budget for Retro Vinyl, Inc., a bespoke cabinetry manufacturer for vinyl record players based in Santa Fe, New Mexico. The material supplies company history, partner capital contributions, five-quarter sales projections, collection and payment policies, production and procurement assumptions, direct materials and labor standards, manufacturing overhead rates, cash policies, line-of-credit terms, and dividend plans. Students use the provided data model to construct operating and financial budgets, including sales, production, materials, labor, overhead, cash, and pro forma statements. The case functions as a worked dataset for learning master-budget construction in managerial accounting.