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w Student Home-GowMU × ? w Homepage-Elearning-West: × y D HW Ch B YOSEF ? ezto.mheducation.com/hm.tpx HW Ch 8 Question 4 (of 4) Save & ESubmit Time remaining: 2:4233 4.00 points PA8-4 Preparing Operating Budget Components [LO 8-3a, b, c, d] Wesley Power Tools manufactures a wide variety of tools and accessories. One of its more popular items is a cordless power handisaw. Each handisaw sells for $32. Wesley expects the following unit sales: January February March April May 2400 2,800 3.100 2 800 2,300 Wesley's ending finished goods inventory policy is 30 percent of the next month's sales Suppose each handisaw takes approximately.60 hours to manufacture, and Wesley pays an average labor wage of $22 per hour Each handisaw requires a plastic housing that Wesley purchases from a supplier at a cost of $6.00 each. The company has an ending raw materials inventory policy of 20 percent of the following month's production requirements. Materials other than the housing unit total $4.50 per handisaw. administrative expenses are fixed at $18,000 per month. Required: Manufacturing overhead for this product includes $72,000 annual fixed overhead (based on production of 27,000 units) and $1.20 per unit variable manufacturing overhead. Wesley's selling expenses are 7 percant of sales dollars, and 1. Compute the following for the first quarler: (Do not round your intermediate calculations.) January February March 1st Quarter total 1. Budgeted Sales Revenue 2. Budgeted Production in Units 3. Budgeted Cost of Raw Material Purchases for the Plastic Housings 4. Budgeted Direct Labor Cost References eBook & Resources Worksheet Leaming Objective: 08-03a Prepare the following components of the operating budget: Sales budget. budget Learning Objective: 08-03d Prepare the following components of the operating budget: Direct labor

Explanation / Answer

Answer:

Jan

Feb

March

1st Quarter Total

Budget sales Revenue

                 76,800

                        83,200

             99,200

              259,200

Budget Production in units

                   2,460

                          2,750

                3,040

                   8,250

Budget Cost of raw material purchases for the plastic houdings

     26,439

                  29,484

       31,248

           87,171

Budget direct labor costs

           32,472.00

                  36,300.00

       40,128.00

        108,900.00

Working notes for the above answer

1

Particulars

January

February

March

Quarter

Units of Sales

           2,400

                 2,600

         3,100

           8,100

Selling Price Per Unit

                 32

                      32

              32

                 32

Total Budgeted Sales

         76,800

              83,200

       99,200

       259,200

2

Particulars

January

February

March

Quarter

Units Required to meet sales Budget

           2,400

                 2,600

         3,100

           8,100

Add Desired Ending Inventory

               780

                    930

           870

           2,580

Total Units required

           3,180

                 3,530

         3,970

         10,680

Less beginning Inventory

             (720)

                  (780)

           (930)

          (2,430)

Production required

           2,460

                 2,750

         3,040

           8,250

3

Raw Material Budget

Particulars

January

February

March

Quarter

Production required

           2,460

                 2,750

         3,040

           8,250

Add Desired Ending Inventory

         550.00

              608.00

       544.00

      1,702.00

Total Raw material available

      3,010.00

           3,358.00

   3,584.00

      9,952.00

Less beginning Inventory

        (492.00)

             (550.00)

     (608.00)

    (1,650.00)

raw material Purchased

      2,518.00

           2,808.00

   2,976.00

      8,302.00

Cost Per handishaw

          10.50

                 10.50

         10.50

           10.50

Cost of Raw material budgeted

    26,439.00

         29,484.00

31,248.00

    87,171.00

4)Direct Labor Budget

Particulars

January

February

March

Quarter

Production required

           2,460

                 2,750

         3,040

           8,250

Direct labor required (Hours)

              0.60

                   0.60

           0.60

              0.60

Total Hours required

      1,476.00

           1,650.00

   1,824.00

      4,950.00

Direct labor cost per hour

                 22

                      22

              22

                 22

Total labor cost

    32,472.00

         36,300.00

40,128.00

108,900.00

Jan

Feb

March

1st Quarter Total

Budget sales Revenue

                 76,800

                        83,200

             99,200

              259,200

Budget Production in units

                   2,460

                          2,750

                3,040

                   8,250

Budget Cost of raw material purchases for the plastic houdings

     26,439

                  29,484

       31,248

           87,171

Budget direct labor costs

           32,472.00

                  36,300.00

       40,128.00

        108,900.00