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Solutions Manual
WASATCH MANUFACTURING
Master Budget
Unit Sales
Price per Unit
Sales Revenue
Cash Sales
Credit sales
Total cash collection
Unit sales
Plus: Desired ending inventory
Total needed
Less: Beginning inventory
Units to produce
Sales Budget
January
February
8900
9900
9
9
80100
89100
March
9200
9
82800
March
20700
66825
87525
Quarter
63000
183900
246900
Production Budget
January
February
8900
9900
1485
1380
10385
11280
1335
1485
9050
9795
March
9200
1425
10625
1380
9245
Quarter
28000
1425
32290
4200
28090
December
8444
9
76000
April
9500
9
85500
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Solutions Manual
March
9245
2
Quarter
28090
2
18490
1873
20363
1849
18514
2
27771
56180
1873
58053
Units Produced
Multiply by: Hours Per Unit
Direct Labor Hours
Multiply by: Direct Labor Rate Per Hr
Direct Labor Cost
13
3530
13
3820
March
9245
277
13
3606
58053
84365
Quarter
86925
Quarter
10955
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30,212
3,530
21,270
12,080
$
$
$
$
$
15,000 $
82,092 $
933 $
27,927
3,820
22,313
13,280
10,800
6,000
84,141
3,143
$
$
$
$
$
$
$
March
5,143 $
87,525 $
92,668 $
28,785
3,606
21,543
12,440
$
$
$
$
$
4,000 $
70,374 $
22,294 $
Quarter
65126
Quarter
37800
Quarter
6,000
246,900
252,900
86,925
10,955
65,126
37,800
10,800
25,000
236,606
16,294
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$
$
Solutions Manual
4,000 $
2,000
4,000 $
4,933 $
$
$
2,000 $
5,143 $
(6,000)
(240)
(6,240)
16,054
$
$
$
$
$
6,000
(6,000)
(240)
(240)
16,054
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Solutions Manual
3
0.39
1.4
5.39
$
$
$
252000
-150920
101080
37800
5200
58080
240
16,195.20
41,645
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Solutions Manual
May
8600
9
77400
April
9500
1290
10790
1425
9365
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