What risk does midwest take by using approach to budgeting

Assignment Help Financial Accounting
Reference no: EM13496408

1.      MidwestInc. manufactures and sells a single product.  They are in the process of preparing next quarter's budget and have provided the following data.

 

 


Finished goods inventory, July 1

2,000 units

 

Desired finished goods inventory, July 31

2,500 units

 

Desired finished goods inventory, August 31

2,400 units

 

Projected sales, July

6,000 units

 

Projected sales, August

7,500 units

 

Raw material required per unit

5 pounds

 

Estimated raw material cost

$9 per pound

 

Direct labor required per unit

2 hours

 

Estimated direct labor rate

$16 per hour

 

Factory overhead rate (based on direct labor)

$12 per hour

 

Company policy is to have enough material on hand at the end of each month to meet 30% of the following month's production needs.

a.       How many pounds of material does Midwest Inc. plan to purchase in July?

b.      What is the budgeted August 31 finished goods inventory balance (in dollars)?

a.

33,850 pounds

b.

$242,400

Workings:

For a.

Production budget for the month of July & August

July

August







Projected sales



6000

7500

Add: Desired finished goods inventory

2500

2400

Total unit requirements



8500

9900

Less; Beginning finished goods inventory

2000

2500

Production budget, in units for July


6500

7400

 

Raw materials purchase budget for July


July


Production budgeted in units, for July


6500


x Raw materials required per unit


5

pounds

Production requirement in pounds


32500


Add: Desired ending inventory




(30% x 7400 units x 5 pounds each)


11100


Total raw material requirements


43600


Less: Beginning raw materials




(30% x 6500 units x 5 pounds each)


9750


Raw materials purchases, in pounds


33850

pounds

For b.

Finished goods, in units, at August 31

 

2400units








Raw materials cost





(2400 units x 5 pounds per unit x $9 per pound)

 $       108,000


Direct labor cost






(2400 units x 2 hours per unit x $16 per hour)

 $         76,800


Factory overhead cost





(2400 units x 2 hours per unit x $12 per hour)

 $         57,600








Finished goods inventory balance, in dollars

 $       242,400


at August 31, budgeted



 


 

2.      Refer to the data from the preceding problem.  Assume the product sells for $120 per unit, and sales are 25% cash and 75% on credit.  Management expects 40% of credit sales to be collected in the month of sale, with the remaining 60% collected the following month.

Calculate the August 31 accounts receivable balance.

Senior managers at Midwest, Inc. meet each year to prepare the master budget.  When they return from their meeting, they present the budget to the other employees.  What risk does Midwest take by using this approach to budgeting?

Reference no: EM13496408

Questions Cloud

How many electrons leave the battery per minute : A 9.0-V battery is connected to a bulb whose resistance is 2.7Ω. How many electrons leave the battery per minute
Evaluate the ph fat equivalence point in titrating : Calculate the PH fat equivalence point in titrating 0.100 M solutions of each of the following with 0.080M NaOH;( a) chlorous acid (hclo2), (b)benzoic acid(c6h5cooh) will give more points for all the steps.
What horsepower must a motor have to perform this task : A skier of mass 70kg is pulled up a slope by a motor driven cable. the work required to pul him 60m up a 30 degrees slope, What horsepower must a motor have to perform this task
Estimate the force exerted by the horizontal rope : A 55.6-kg ice skater is moving at 4.00 m/s when she grabs the loose end of a rope, Determine the force exerted by the horizontal rope on her arms
What risk does midwest take by using approach to budgeting : Senior managers at Midwest, Inc. meet each year to prepare the master budget.  When they return from their meeting, they present the budget to the other employees.  What risk does Midwest take by using this approach to budgeting?
Determine the altitude of the projectile at this instant : A projectile is fired straight upward from the Earth's surface at the South Pole with an initial speed equal to one third the escape speed. What is the altitude of the projectile at this instant
Evaluate the equilibrium at 25 degrees celcius : A reaction has a standard free energy change of -11.50 kj/mol^-1. Calculate the equilibrium at 25 degrees celcius
Estimate the surface free-fall acceleration : After the Sun exhausts its nuclear fuel, its ultimate fate may be to collapse to a white dwarf state. Calculate the surface free-fall acceleration
Explain what is the concentration of lead in molarity : 80 micrograms of lead were detected in 5 L of drinking water. What is the concentration of lead in molarity (M)

Reviews

Write a Review

Financial Accounting Questions & Answers

  Financial statement analysis and preparation

Financial Statement Analysis and Preparation

  Shareholder of a company

Describe the ways that a person can become a shareholder of a company. Why Wal-Mart would split its stock?

  Financial and accounting principles

An understanding of financial and accounting principles can be a valuable tool for managers. While not all managers will find themselves calculating financial ratios or preparing annual financial data.

  Prepare a statement of cash flow using the direct method

Prepare a Statement of Cash Flow using the Direct Method and Prepare the Operations section of the Statement of Cash Flow using the Indirect Method.

  Financial accounting assignment

This assignment has one case study and two question apart from case study. Questions related to document Liquidation question and Company financial statements question - Torquay Limited

  Prepare general journal entries for goela

Prepare general journal entries for Goela Ltd

  Principles of financial accounting

Prepare the journal entry to record the acquisition of the assets.

  Prepare general journal entries to record the transactions

Prepare general journal entries to record the transactions, assuming use of the periodic inventory system

  Global reporting initiative

Compare the view espoused by the economist Milton Friedman about the social responsibilities of business with the views express by Stigler.

  Explain the iasb conceptual frameworks

Explain the IASB Conceptual Framework's perspective of users and their decisions.

  Determine the company''s financial statements

T he focus of the report is to determine the extent to which you are comfortable relying on the financial statements as presented by management .

  Computation of free cash flow

Computation of Free Cash Flow

Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd