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Dido Co.’s finished goods inventory policy is to hold enough inventory at the en

ID: 2540986 • Letter: D

Question

Dido Co.’s finished goods inventory policy is to hold enough inventory at the end of the month to meet 20% of next month’s sales requirements. The cost and selling price of each unit of inventory is $23 and $28, respectively.

Dido’s budgeted sales (in units) for the months June through September 20x1 is as follows:

June

7973

July

5306

August

10205

September

2378


What is Dido’s budgeted production (in dollars) for the month of August 20x1?

Select one:

a. $198711

b. $241909

c. $8640

d. $245654

June

7973

July

5306

August

10205

September

2378

Explanation / Answer

Value of Finished goods required in August 20x1

10 205 units * $23

Add : Ending Inventory [ ie 20 % of Sept’s sales]

(2,378 units * 20 %) * $23

Less : Beginning Inventory [ ie 20 % of Aug’s sales or ending inventory of July ]

(10 205 units * 20 %) * $23

Value of Finished goods required in August 20x1

10 205 units * $23

$234,715

Add : Ending Inventory [ ie 20 % of Sept’s sales]

(2,378 units * 20 %) * $23

$10,939

Less : Beginning Inventory [ ie 20 % of Aug’s sales or ending inventory of July ]

(10 205 units * 20 %) * $23

$46,943 Dido’s budgeted production (in dollars) for the month of August 20x1 $198,711 (ie option a)
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