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All depreciation charges are fixed. Old manufacturing equipment with an annual d

ID: 2777055 • Letter: A

Question

    

     

All depreciation charges are fixed. Old manufacturing equipment with an annual depreciation charge of $14,550 will be replaced in year 2 with new equipment that will incur an annual depreciation charge of $21,000. Sales volume and prices are expected to increase by 12 percent and 6 percent, respectively. On a per unit basis, expectations are that materials costs will increase by 10 percent and variable manufacturing costs will decrease by 4 percent. Fixed manufacturing cash costs are expected to decrease by 7 percent.

     Variable marketing costs will change with volume. Administrative cash costs are expected to increase by 8 percent. Inventories are kept at zero. Cameron operates on a cash basis.

     

Prepare a budgeted income statement for year 2. (Do not round intermediate calculations. Round your answers to the nearest dollar amount.) Please folow this format:

Sales Revenue:

Materials

Variable Cash Costs

Fixed Cash Costs

Depreciation

marketing

marketing depreciation

administrative

administrative Depreciation

Total Costs

Operating Profit

Cameron Parts has the following data from year 1 operations, which are to be used for developing year 2 budget estimates:

Explanation / Answer

Statement showing Income Particulars Amount Sales Volume                      14,000.00 Sales Pice                              94.89 Sales Revenue                1,328,476.80 Total Revenue                1,328,476.80 Materials                   (245,784.00) Variable cash costs                 (291,755.52) Fixed Costs                 (100,440.00) Depreciation                 (139,950.00) Variable marketing costs                 (159,600.00) Marketing Depreciation                    (33,900.00) Admin Costs                 (145,978.20) Admin Depr                    (12,600.00) Total Costs              (1,130,007.72) Operating profit                    198,469.08

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