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Lamonte Co. budgeted its activity for April 2017 from the following information:

ID: 2571260 • Letter: L

Question

Lamonte Co. budgeted its activity for April 2017 from the following information:

Sales are budgeted at $50,000. All sales are credit sales and a provision for doubtful accounts is made monthly at a rate of 2% of sales.

Estimated cash disbursements for selling and administrative expenses for the month are $10,000.

Depreciation for the month is projected at $5,000.

Other information:

Month Budgeted Sales

The gross profit rate is 40% and the desired inventory level is 30% of next month's cost of sales.

Required: 1. Calculate Lamonte's projected operating income for April 2017.

2. Prepare a purchases budget from May to July

April 50,000 May 53,000 June 51,000 July 54,500 August 52,500

Explanation / Answer

1.

2.

Calculation of cost of goods sold

CALCULATION OF PURCHASES

Operating Profit for April 2017 Cost of Good sold (balance) 30000 Sales 50000 Gross Profit (@40%) 20000 50000 50000 doubtful debts 1000 Gross Profit (@40%) 20000 S&A 10000 Depreciation 5000 Operating Profit (balance) 4000 20000 20000
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