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Production Manager, Sally, at Armidale Innovations is making a budget for the ra

ID: 2800635 • Letter: P

Question

Production Manager, Sally, at Armidale Innovations is making a budget for the raw materials purchases for 2017. She acquired the following budgeted sales information for 2017 from the Sales Manger, Joe:

                                         Month                                                       Budgeted Sales $

                                June                                                                    57,000

                                July                                                                     48,000

                          August                                                                  37,000

                       September                                                                 67,000

                    October                                                                         69,000

As per the information obtained from the Operations Manager, Kelly, the cost of goods sold rate for the company is 69% and the desired ending inventory level for each month is 31% of next month's cost of goods sold figure.

Required: Make a ‘purchases budget’ for July, August and September, 2017, showing the total for the three months in the ‘total’ column. Must use the following format/table (show supporting calculations/working separately before or after the format/table): Round all figures to the nearest dollar.

                                                                                     Purchases budget

                                                                                 July                      Aug             Sept            

Total Cost of Goods Sold……………………

Ending inventory (desired level)………

Total needed…………………….

Beginning inventory…………………..

Total purchases…………………

Explanation / Answer

Armidale Innovations

Purchases Budget

For July, August and September 2017

July August September October $ $ $ $ Budgeted Cost of Goods Sold ( 69% of Sales) 33,120 25,530 46,230 47,610 Desired Ending Inventory ( 31 % of next month COGS) 7,914 14,331 14,759 Total Inventory Needed 41,034 39,861 60,989 Less: Beginning Inventory 10,267 7,914 14,331 Budgeted Purchases 30,767 31,947 46,658
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