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SB Exercise E8-5 to E8-10 [The following information applies to the questions di

ID: 2403122 • Letter: S

Question

SB Exercise E8-5 to E8-10

[The following information applies to the questions displayed below.]

Shadee Corp. expects to sell 640 sun visors in May and 360 in June. Each visor sells for $20. Shadee’s beginning and ending finished goods inventories for May are 75 and 50 units, respectively. Ending finished goods inventory for June will be 50 units.

E8-6 Preparing Raw Materials Purchases and Manufacturing Overhead Budgets [LO 8-3c, el Each visor requires a total of $5.50 in direct materials that includes an adjustable closure that the company purchases from a supplier at a cost of $2.00 each. Shadee wants to have 35 closures on hand on May 1, 16 closures on May 31, and 20 closures on June 30. Additionally, Shadee's fixed manufacturing overhead is $800 per month, and variable manufacturing overhead is $1.00 per unit produced. Required: 1. Determine Shadee's budgeted cost of closures purchased for May and June. (Round your answers to 2 decimal places.) May June Budgeted Cost of Closures Purchased 2. Determine Shadee's budget manufacturing overhead for May and June. (Do not round your intermediate values. Round your answers to 2 decimal places.) May June Budgeted Manufacturing Overhead

Explanation / Answer

Calculation of Budgeted Production of sun visor for the month of May and June:

May

June

No. of Units to be Sold

640

360

Add: Desired Ending Inventory

50

50

less: Beginning Inventory

-75

-50

Budgeted Production

615

360

Answer-1: Budgeted Cost of Closures Purchased for the month of May and June:

May

June

Production Requirement

615

360

Add: Desired Ending Inventory

16

20

Less: Beginning Inventory

-35

-16

Purchases of Closure (A)

596

364

Price of Closure (B)

2

2

Budgeted Cost of Closures Purchased (A * B)

1192

728

   

Answer-2: Manufacturing Overheads for the month of May and June:

May

June

Variable Manufacturing Overhead:

     May = 615 * 1

615

     June = 360 * 1

360

Fixed Manufacturing Overhead

800

800

Budgeted Manufacturing Overhead

1415

1160

May

June

No. of Units to be Sold

640

360

Add: Desired Ending Inventory

50

50

less: Beginning Inventory

-75

-50

Budgeted Production

615

360