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The marketing department of Jessi Corporation has subrmitted the following sales

ID: 2576378 • Letter: T

Question

The marketing department of Jessi Corporation has subrmitted the following sales forecast for the upcoming fiscal year (all sales are on account): 4th Quarter 13,100 1st Qu Budgeted unit sales 11,100 12,100 14,100 The selling price of the company's product is $10 per unit. Management expects to collect 75% of sales in the quarter in which the sales are made, 20% in the following quarter, and 5% of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which is expected to be collected in the first quarter, is $70,400 The company expects to start the first quarter with 1,665 units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to 15% of the next quarter's budgeted sales. The desired ending finished goods inventory for the fourth quarter is 1,865 units. Required: 1-a. Complete the company's sales budget. Jessi Corporation Sales Budget Year 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted units sales Selling price per unit Total sales 1-b. Complete the schedule of expected cash collections. Jessi Corporation Schedule of Expected Cash Collections 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Beginning accounts receivable 1st Quarter sales 2nd Quarter sales 3rd Quarter sales 4th Quarter sales Total cash collections 0 O1 Type here to search D 0

Explanation / Answer

1.a. Computation of sales budget:

QUARTER

1

2

3

4

TOTAL

Budgeted unit sales

           11,100

           12,100

           14,100

           13,100

           50,400

Selling price per unit

                    10

                    10

                    10

                    10

                    10

Total sales

         111,000

         121,000

         141,000

         131,000

         504,000

1.b.Computation of Expected cash collections:

QUARTER

1

2

3

4

TOTAL

Beginning accounts receivable

           70,400

           70,400

1st quarter sales

         (111,000*75%) =83,250

           (111,000*20%) =22,200

         105,450

2nd quarter sales

           (121,000*75%) =90,750

           (121,000*20%) =24,200

         114,950

3rd quarter sales

         (141,000*75%) =105,750

           (141,000*20%) =28,200

         133,950

4th quarter sales

           (131,000*75%) =98,250

           98,250

Total cash collections

         153,650

         112,950

         129,950

         126,450

         523,000

2. Production budget for the upcoming fiscal year:

QUARTER

1

2

3

4

TOTAL

Budgeted unit sales

           11,100

           12,100

           14,100

           13,100

           50,400

Add: desired ending inventory

              1,815

              2,115

              1,965

              1,865

              7,760

Total units needed

           12,915

           14,215

           16,065

           14,965

           58,160

Less: Beginning inventory

           (1,665)

           (1,815)

           (2,115)

           (1,965)

           (7,560)

Required production

           11,250

           12,400

           13,950

           13,000

           50,600

QUARTER

1

2

3

4

TOTAL

Budgeted unit sales

           11,100

           12,100

           14,100

           13,100

           50,400

Selling price per unit

                    10

                    10

                    10

                    10

                    10

Total sales

         111,000

         121,000

         141,000

         131,000

         504,000