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1. Edington Electronics Inc. produces and sells two models of pocket calculators

ID: 2382322 • Letter: 1

Question

1. Edington Electronics Inc. produces and sells two models of pocket calculators, XQ-103 and XQ-104. The calculators sell for $15 and $25, respectively. Because of the intense competition Edington faces, management budgets sales semiannually. Its projections for the first 2 quarters of 2014 are as follows.


2. Prepare a sales budget for the 2 quarters ending June 30, 2014. List the products and show for each quarter and for the 6 months, units, selling price, and total sales by product and in total.

Explanation / Answer

Sales Budget
For the Six Months Ending June 30, 2014


Quarter 1
Product Units Selling Price Total Sales


XQ-103      20,000      $15             $300,000


XQ-104    12,000      25                   300,000


Totals      32,000    $600,000

Quarter 2
XQ-103 25,000 $15        $375,000


XQ-104 15,000    25         375,000


Totals 40,000                   $750,000



Six Months


XQ-103 45,000    $15             $675,000


XQ-104 27,000   25                 675,000


Totals 72,000                      $1,350,000