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Walt bach company has accumulated the following budget data for the year 2012. 1

ID: 2372863 • Letter: W

Question

Walt bach company has accumulated the following budget data for the year 2012. 1. Sales: 30,000 units, unit selleng price $50 2 Cost of one unit of finished goods: Direct Materiales 2 pounds at $5 per pound, direct labor 1.5 hour at $12 per hour, and msnufacturing overhead $6 per direct labor. 3. Inventories (raw materiales only): Beginning 10,00 pounds; endong 15,00 pounds. 4. Raw materials cost:$5 per ponud 5. Selling and administrative expenses:$160,000 6. Income taxes: 30 % of income taxes Instructions 1. Prepare a schedule showing the computation of cost of good sold for 2012 2. Prepare a budgeted income statement for 2012

Explanation / Answer

cost of one unit of finished goods


Direct materials...............10


Direct labor.......................18


manufacturing overhead......9


Total................................37


cost of goods sold = 30000 * 37 = 1110000




Budget income statement


sales.................................. 1500000


cost of goods sold.............1110000


Gross profit.........................390000


Selling and adminstrative expenses....16000


income before taxes.................230000


Income tax expense.............69000


Net income.........................161000