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Brief Exercise 21-4 Your answer is partially correct. Try again. Perine Company

ID: 2437452 • Letter: B

Question

Brief Exercise 21-4 Your answer is partially correct. Try again. Perine Company has 2,376 pounds of raw materials in its December 31, 2016, ending inventory. Required production for January and February of 2017 are 4,570 and 6,030 units, respectively. 2 pounds of raw materials are needed for each unit, and the estimated cost per pound is $9. Management desires an ending inventory equal to 26% of next month's materials requirements. Prepare the direct materials budget for January. (Round intermediate calculations and final answer to O decimal places, e.g. 5,275.) PERINE COMPANY Direct Materials Budget For the Month Ending January 31, 2017 Click if you would like to Show Work for this question: Open Show Work

Explanation / Answer

given data

required raw materials production in january 2017 = 4570 units

2 pounds of raw materials are needed for each unit

cost per pound = $ 9

ending inventory = 26% of next months materials

raw materials needed for production = raw materials production units * 2 pounds

                                                           of raw material in each unit

                                                      = 4570 * 2

                                                       = 9140

DIRECT MATERIAL BUDGET IN JANUARY MONTH :

cost of purchase of direct material in january = direct material to be purchased *

                                                                   cost per pound

                                                                = 9520 * 9

                                                                   = $ 85680

PARTICULARS JANUARY MONTH raw materials needed for production 9140 pounds add : ending stock f raw material (6030 * 26%) 1568 pounds less : begining stock of raw materials (4570 * 26%) 1188 pounds DIRECT RAW MATERIALS TO BE PURCHASED IN JANUARY 9520 pounds COST OF PURCHASE OF DIRECT MATERIAL IN JANUARY $ 85680
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