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E8-11 - Please explain how you arrived at your answers. Thank you! Exercise 8-11

ID: 2416428 • Letter: E

Question

E8-11 - Please explain how you arrived at your answers. Thank you!

Exercise 8-11 Direct Materials and Direct Labor Budgets [LO4, LO5]

The production department of Priston Company has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year.

In addition, the beginning raw materials inventory for the 1st Quarter is budgeted to be 3,600 pounds and the beginning accounts payable for the 1st Quarter is budgeted to be $17,100.

     Each unit requires two pounds of raw material that costs $2.00 per pound. Management desires to end each quarter with a raw materials inventory equal to 20% of the following quarter’s production needs. The desired ending inventory for the 4th Quarter is 6,000 pounds. Management plans to pay for 70% of raw material purchases in the quarter acquired and 30% in the following quarter. Each unit requires 0.5 direct labor-hours and direct labor-hour workers are paid $14 per hour.

Prepare the company’s direct materials budget for the upcoming fiscal year. (Do not round intermediate calculations. Input all amounts as positive values. Omit the "$" sign in your response.)

Prepare a schedule of expected cash disbursements for purchases of materials for the upcoming fiscal year. (Do not round intermediate calculations. Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

Complete the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. (Do not round intermediate calculations. Omit the "$" sign in your response.)

Exercise 8-11 Direct Materials and Direct Labor Budgets [LO4, LO5]

The production department of Priston Company has submitted the following forecast of units to be produced by quarter for the upcoming fiscal year.

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter   Units to be produced 9,000 10,000 11,000 8,000

In addition, the beginning raw materials inventory for the 1st Quarter is budgeted to be 3,600 pounds and the beginning accounts payable for the 1st Quarter is budgeted to be $17,100.

     Each unit requires two pounds of raw material that costs $2.00 per pound. Management desires to end each quarter with a raw materials inventory equal to 20% of the following quarter’s production needs. The desired ending inventory for the 4th Quarter is 6,000 pounds. Management plans to pay for 70% of raw material purchases in the quarter acquired and 30% in the following quarter. Each unit requires 0.5 direct labor-hours and direct labor-hour workers are paid $14 per hour.

Required: 1a.

Prepare the company’s direct materials budget for the upcoming fiscal year. (Do not round intermediate calculations. Input all amounts as positive values. Omit the "$" sign in your response.)

Priston Company
Direct Materials Budget       1st Quarter       2nd Quarter       3rd Quarter       4th Quarter       Year   Production needs - pounds      (Click to select)AddDeduct: (Click to select)Beginning inventoryEnding inventory      Total needs - pounds      (Click to select)AddDeduct: (Click to select)Beginning inventoryEnding inventory      Raw materials to be purchased - pounds      Cost of raw materials to be purchased $ $ $ $ $    1b.

Prepare a schedule of expected cash disbursements for purchases of materials for the upcoming fiscal year. (Do not round intermediate calculations. Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

Priston Company
Schedule of Expected Cash Disbursements for Materials       1st Quarter       2nd Quarter       3rd Quarter       4th Quarter       Year   Accounts payable, beginning balance $    $    $    $    $      1st Quarter purchases                  2nd Quarter purchases                  3rd Quarter purchases                  4th Quarter purchases                  Total cash disbursements for materials $    $    $    $    $    2.

Complete the company's direct labor budget for the upcoming fiscal year, assuming that the direct labor workforce is adjusted each quarter to match the number of hours required to produce the forecasted number of units produced. (Do not round intermediate calculations. Omit the "$" sign in your response.)

Priston Company
Direct Labor Budget       1st Quarter       2nd Quarter       3rd Quarter       4th Quarter       Year   Total direct labor-hours needed                  Total direct labor cost $    $    $    $    $   

Explanation / Answer

Solution.

1b.

.

2.

Priston Company Direct Materials Budget Particulars 1st Quarter 2nd Quarter 3rd Quarter 4th Quarte Year Production needs - pounds                  9,000                      10,000                                     11,000                8,000                     38,000 Closing inventory                  2,000                        2,200                                       1,600                6,000                     11,800                              -   Total needs - pounds               11,000                      12,200                                     12,600              35,800                     71,600 Beginning Inventory               (3,600)                      (2,000)                                     (2,200)              (1,600)                     (9,400)                              -     Raw materials to be purchased - pounds                  7,400                      10,200                                     10,400              34,200                     62,200 Cost of raw material                          2                                2                                               2                        2                               8                              -   Cost of raw materials to be purchased               14,800                      20,402                                     20,802              56,004                  112,008