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Executive officers of Weston Company are wrestling with their budget for the nex

ID: 2466669 • Letter: E

Question

Executive officers of Weston Company are wrestling with their budget for the next year. The following are two different sales estimates provided by two difference sources Source of Estimate Sales manager Marketing consultant First Quarter $370,000 515,000 Second Quarter $312,000 455,000 Third Quarter $275,000 408,000 Fourth Quarter $481,000 648,000 Weston's past experience indicates that cost of goods sold is about 55 percent of sales revenue. The company tries to maintain 20 percent of the next quarter's expected cost of goods sold as the current quarter's ending inventory. This year's ending inventory is $37,000. Next year's ending inventory is budgeted to be $38,000 Required a. Prepare an inventory purchases budget using the sales manager's estimate. (Round your answers to the nearest whole dollar amount.) First Quarter Secon Quarter Thir Quarter Fourth Quarter Sales $ 370,000312,000 275,000481,000 Total inventory needed Required purchases

Explanation / Answer

Ans-

Markting consultant's estimate

Sales Manager estimate Quarter Detail                           1                         2                         3                           4 Sales Units                 370,000              312,000              275,000                 481,000 × Price per Unit                     30.00                  30.00                  30.00                     30.00 Total Sales         370,000.00      312,000.00      275,000.00         481,000.00 Cost of goods sold % of sales                 203,500              171,600              151,250                 264,550 Add Planned ending invenory (20% of cost of godds sold of next quarter)                   34,320                30,250                52,910                   38,000 Less Beginning Inventory                   37,000                34,320                30,250                   52,910 Rquired purchase                 200,820            167,530            173,910               249,640