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Yvonne\'s Fashion Fair sells women shoes for S10 each. Actual and budgeted sales

ID: 2547464 • Letter: Y

Question

Yvonne's Fashion Fair sells women shoes for S10 each. Actual and budgeted sales in units for nine months are as follows: January (actual) February (actual) 26,000 March (actual)..40,000 August (budget) 50,000 30,000 28,000 65,000 September (budget).. 25,000 July (budget) The company should have sufficient inventory on hand at the end of each month to supply 40% ofthe shoes sold in the following month. Suppliers are paid $4 each for a pair of shoes. One half of a month's purchases are paid for in the month of purchase; the other half is paid for in the following month. All sales are on credit, with no discount, and payable within 15 days. The company has fund however, that only 20% of a month's sales are collected in he month of sale. An additional 70% 1s collected in the following month and te remaining 10% s collected in he second month following sale. Monthly operating expenses for the company are given below: Variable Sales commission... Fixed $200,000 18,000 106,000 7,000 3,000 Advertising Rent Insurance is paid on an annual basis, in November of each year. The company plans to purchase $16,000 in new equipment during May 2018 and $40,000 in land during June 2018: both purchases will be for cash. The company declares dividends of $15,000 each quarter, payable in the first month ofthe following quarter A listing of the company's ledger accounts as of March 31, 2018, is given below: Assets Cash. Accounts Receivable (S$26,000 from February Sales; S320,000 from March sales) Inventory Prepaid Insurance Property and equipment (net) Total 346.000 104,000 21,000 1.495.000 Liabilities and Stockholders' Equity

Explanation / Answer

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(a) Sales Budget April May June Total Budgeted Sales - units 65000 100000 50000 215000 Selling Price per unit 10 10 10 10 Budgeted Sales 650000 1000000 500000 2150000 (b)   Schedule of cash receipts April May June Total Credit Sales    February sales 26000 26000    March Sales 280000 40000 320000    April Sales 130000 455000 65000 650000    May Sales 200000 700000 900000    June Sales 100000 100000    Total Collections 436000 695000 865000 1996000 Receivables 560000 865000 500000 500000 (c) Inventory Purchase Budget April May June Total Budgeted sales units 65000 100000 50000 215000 Add: Desired ending inventory 40000 20000 12000 12000        (40% of next month's cost) Total goods neded 105000 120000 62000 227000 Less: Beginning inventory 26000 40000 20000 26000 Budgeted purchase units 79000 80000 42000 201000 Cost per unit of inventory 4 4 4 4 Total cost of purchases 316000 320000 168000 804000 (d) Cash payment budget for purchases April May June Total Budgeted Purchases 316000 320000 168000 804000 Payments:     March purchases 100000 100000     April purchases 158000 158000 316000     May purchases 160000 160000 320000     June purchases 84000 84000     Total payments 258000 318000 244000 820000 Accounts Payable 158000 160000 84000 84000