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eBook Direct Materials Purchases Budget Langer Company produces plastic items, i

ID: 2594586 • Letter: E

Question

eBook Direct Materials Purchases Budget Langer Company produces plastic items, including plastic housings for humidifiers. Each housing requires about 15 ounces of plastic costing $0.14 Calculator per ounce. Langer molds the plastic into the proper shape. Langer has budgeted production of the housings for the next 4 months as follows Units 3,500 4,400 4,900 6,300 July August September October Inventory policy requires that sufficient plastic be in ending monthly inventory of plastic at the beginning of July equals exactiy the amount needed to sotisfy the inventory pollcy Required Prepare a direct materials purchases budget for July, August, and September inventory to satisfy 30% of the following month's production needs. The howing purchases in units and in dotlars for each month and in total. If required, round the total purchase cost to nearest whole v alue. Langer Company Direct Materials Purchases Budget For July August and September Buly August Septeimber Total Units to be produced Direct materlais per unt (ounces) Check My Work Previous Next

Explanation / Answer

Langer Company

Langer Company

Direct Materials Purchases Budget For July, August, and September July August September Total Units to be produced            3,500            4,400             4,900          12,800 Direct materials per unit (ounces) 15 15 15 15 Production needs          52,500          66,000           73,500        192,000 Desired ending inventory (ounces)-30% of next month          19,800          22,050           28,350          28,350 6300*15*0.3 = 28350 Total needs          72,300          88,050        101,850        220,350 Less: Beginning inventory-30% of prod needs          15,750          19,800           22,050          15,750 Direct materials to be purchased (ounces)          56,550          68,250           79,800        204,600 Cost per ounce $0.14 $0.14 $0.14 $0.14 Total purchase cost $7,917 $9,555 $11,172 $28,644