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[11 points] Budapest Supply is in the process of preparing the budget for the fi

ID: 2532317 • Letter: #

Question

[11 points] Budapest Supply is in the process of preparing the budget for the first quarter of 2016. The following projections for unit sales have been made:

Sales units

60,000

75,000

65,000

200,000

Each finished unit requires 3 pounds of Material X per unit produced. The average price of Material X is $5 per pound. Based on company policies, the company expects/requires to have the following inventory levels at the end of each month:

January

Finish Units

15,000

18,750

16,250

19,500

Direct Materials X

18,000

22,500

19,500

23,400

[4 points] Prepare a monthly production budget in units for the first quarter of 2016. Report the production budget below and use Form 4-A for your computations.

Production budget in units

63,750

72,500

68,250

204,500

[5 points] Prepare a material purchases budget for the first quarter of 2016 in dollars. Use Form 4-B for your computations.

Purchase budget in dollars

$       978,750

$ 1,072,500

$ 1,043,250

$3,094,500

[2 points] Briefly explain how may Budapest Supply use the information provided by the purchase budget in their operations?

Sales units

60,000

75,000

65,000

200,000

Explanation / Answer

Solution 1:

Solution 2:

Solution 3:

Budapast supply use the information provided by purchase budget in their operations as under:

1. Budapast supply can do their cash planning to ensure availabity of sufficent cash to purchase material on time.

2. Budapast supply can secure advance order from vendor on the basis estimated quantity of purchase

3. Budapast supply can negotiate with vendor for price reduction in case of bulk order.

Therefore this information can be used by Budapest supply in their operation for various different purpose.

Budapest Supply Production Budget First quarter of the year Particulars January Feburary March Total Unit Sales 60000 75000 65000 200000 Desired Ending Inventory 18750 16250 19500 19500 Total Needed 78750 91250 84500 219500 Less: Beginning Inventory 15000 18750 16250 15000 Unit Produced 63750 72500 68250 204500
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