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Goody Company estimates that unit sales will be 10,500 in quarter 1; 12,100 in q

ID: 2386639 • Letter: G

Question

Goody Company estimates that unit sales will be 10,500 in quarter 1; 12,100 in quarter 2; 14,200 in quarter 3; and 18,700 in quarter 4. Management desires to have an ending finished goods inventory equal to 22% of the next quarter's expected unit sales. Complete the production budget by quarters for the first 6 months of 2010.

GOODY COMPANY

Production Budget

For the Six Months Ending June 30, 2010

Quarter                                Quarter

Six

1

          2

Months

Expected unit sales

_______

Add: Desired ending finished goods

_______

Total required units

_______

Less: Beginning finished goods inventory

_______

Required production units

GOODY COMPANY

Production Budget

For the Six Months Ending June 30, 2010

Quarter                                Quarter

Six

1

          2

Months

Expected unit sales

_______ _______

_______

Add: Desired ending finished goods

_______ _______

_______

Total required units

_______ _______

_______

Less: Beginning finished goods inventory

_______ _______

_______

Required production units

_______ _______ _______

Explanation / Answer

GOODY COMPANY

Production budget

For the six months ending June 30,2010

Particulars

Quarter 1

Quarter 2

6 months

GOODY COMPANY

Production budget

For the six months ending June 30,2010

Particulars

Quarter 1

Quarter 2

6 months

Expected unit sales 10,500 12,100 22,600 Add: Desired ending finished goods 2,662 3,124 (22% of next quarter's expected sales) Total required units 13,162 15,224 Less: Beginning finished goods inventory 5,000 2,662 Required production untis 8,162 12,562 20,724
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