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The following information is from the manufacturing budget and the budgeted fina

ID: 2588580 • Letter: T

Question

The following information is from the manufacturing budget and the budgeted financial statements of Fabor Fabrication.

  

a. Compute the budgeted amount for purchases of direct materials during the year.

b. Compute the budgeted amount for cash payments during the year to suppliers of materials.

Direct materials inventory, January 1 $ 68,000 Direct materials inventory, December 31 147,000 Direct materials budgeted for use during the year 220,000 Accounts payable to suppliers of materials, January 1 50,000 Accounts payable to suppliers of materials, December 31 79,000

Explanation / Answer

Answer:-a)- Purchases of direct materials during the year:-

Direct Materials budgeted for use this year                                     $220000

Add:- Budgeted direct material inventory, Dec 31 $147000

Total direct materials budgeted $367000

Less:- Budgeted direct material inventory, Jan 1                             $68000

Budgeted direct materials purchase for year                                    $299000

b)- Cash payments during the year to suppliers of materials:-

Accounts payable to suppliers of materials, January 1 $50000

Add:- Budgeted direct materials purchase for year $299000

Total amounts payable to suppliers $349000

Less:- Accounts payable to suppliers of materials, December 31 $79000

Budgeted cash payments to materials suppliers $270000