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Exercise 10-7 Ceradyne Industrial has estimated that production for the next fiv

ID: 2565493 • Letter: E

Question

Exercise 10-7 Ceradyne Industrial has estimated that production for the next five quarters will be Production Information 1st quarter, 2017 2nd quarter, 2017 3rd quarter, 2017 4th quarter, 2017 1st quarter, 2018 46,000 units 41,000 units 49,000 units 40,000 units 48,000 units Finished units of production require 10 pounds of raw material per unit. The raw material cost is $4 per pound. There is $184,000 of raw material on hand at the beginning of the first quarter, 2017. Ceradyne desires to have 10 percent of next quarter's material requirements on hand at the end of each quarter Prepare quarterly direct materials purchases budgets for Ceradyne Industrial for 2017 Ceradyne Industrial Direct Materials Purchases Budget For the Year Ending December 31, 2017 Quarter1 Quarter 2 Quarter3 Quarter4 Year

Explanation / Answer

Ceradyne Industrial Direct material Purchase Budget Quarter 1 Quarter 2 Quarter 3 Quarter 4 Year Units to be produced                46,000            41,000             49,000            40,000              176,000 No Pounds requiered Per units                        10                     10                     10                    10                        10 Total pounds of materials requiered              460,000          410,000          490,000          400,000          1,760,000 Cost Per Pound                           4                       4                       4                       4                           4 Cost of direct material for Production          1,840,000      1,640,000       1,960,000      1,600,000          7,040,000 Desired ending inventory              164,000          196,000          160,000          192,000              712,000 Total Needed          2,004,000      1,836,000       2,120,000      1,792,000          7,752,000 Begning Inventory              184,000          164,000          196,000          160,000              704,000 Cost of Purchases          1,820,000      1,672,000       1,924,000      1,632,000          7,048,000