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Flopstop Company expects unit sales to be 2,000 and 3,000 for the first two quar

ID: 2529624 • Letter: F

Question

Flopstop Company expects unit sales to be 2,000 and 3,000 for the first two quarters of 20xx. The selling price is expected to be $100 in Q1 and then increase to $115 for Q2. Twenty percent of the total sales are cash sales. The remaining eighty percent of total sales are credit sales. Credit sales are collected 40% in the quarter following the sale, 40% in the second quarter following the sale and a final 15% percent in the third quarter following the sale. Sales for the previous year were $250,000; $280,000; $310,000 and $360,000 for Q1 through Q4, respectively.

32. Total budgeted revenues for the first two quarters of 20xx is:

   a. $525,000

   b. $530,000

   c. $545,000

   d. None of the above

33. Total cash collections for Q1 and Q2 of 20xx is:

   a. $389,400

   b. $573,400

   c. $423,600

   d. None of the above

Explanation / Answer

Solution 32:

Budgeted revenues for the first two-quarters of 20xx is c. 545,000

Solution 33:

Total cash collections for Q1 and Q2 of 20xx is b. 573,400

Q1 Q2 Total Unit Sales 2,000 3,000 Selling Price 100 115 2,00,000 3,45,000 5,45,000