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Chips, Inc. is preparing the budget for its fiscal year ending on 30 June 2018 (

ID: 2527666 • Letter: C

Question

Chips, Inc. is preparing the budget for its fiscal year ending on 30 June 2018 (FY2017). The company produces Widgets using the raw material, oximate polyethyl hydroxide (OPH). Three pounds of OPH are needed to produce each Widget. The market price of OPH varies but Chips expects the average price to be $2.80 per pound. Chips plans to sell 510,000 Widgets during FY2017. The table below shows the beginning inventories and planned ending inventories for OPH and Widgets Inventories OPH: Raw materials (Ibs.) Widgets: Finished goods (units) 1-Jul-17 30-Jun-18 40,000 44,000 66,000 41,000 Answers Determine the number of Widgets schedule to be produced in FY2017 What is the expected number of lbs. of OPH expected to be used in FY2017? How many lbs. of OPH should Chips budget to purchase? What is the purchases budget of OPH? What would the purchases budget of OPH be if sales were increased by 10%?

Explanation / Answer

Answers

Units plan to be sold

510000

Add: Ending Inventory

41000

Total

551000

Less: Beginning Inventory

44000

No. of units to be produced [Answer 1]

507000

No. of units to be produced [Answer 1]

507000

Requirement of OPH per unit

3

Expected number of 'lbs' of OPH expected to be used [Answer 2]

1521000

Expected number of 'lbs' of OPH expected to be used [Answer 2]

1521000

Add: Ending Inventory

66000

Total

1587000

Less: Beginning Inventory

40000

No. of units to be produced [Answer 3]

1547000

No. of units to be produced [Answer 3]

1547000

average price per pound

2.8

Purchase Budget of OPH [Answer 4]

4331600

Units plan to be sold

561000

Add: Ending Inventory

41000

Total

602000

Less: Beginning Inventory

44000

No. of units to be produced

558000

No. of units to be produced

558000

Requirement of OPH per unit

3

Expected number of 'lbs' of OPH expected to be used

1674000

Expected number of 'lbs' of OPH expected to be used

1674000

Add: Ending Inventory

66000

Total

1740000

Less: Beginning Inventory

40000

No. of units to be produced

1700000

No. of units to be produced

1700000

average orice per pound

2.8

Purchase Budget of OPH [Answer 5]

4760000

Units plan to be sold

510000

Add: Ending Inventory

41000

Total

551000

Less: Beginning Inventory

44000

No. of units to be produced [Answer 1]

507000

No. of units to be produced [Answer 1]

507000

Requirement of OPH per unit

3

Expected number of 'lbs' of OPH expected to be used [Answer 2]

1521000

Expected number of 'lbs' of OPH expected to be used [Answer 2]

1521000

Add: Ending Inventory

66000

Total

1587000

Less: Beginning Inventory

40000

No. of units to be produced [Answer 3]

1547000

No. of units to be produced [Answer 3]

1547000

average price per pound

2.8

Purchase Budget of OPH [Answer 4]

4331600

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