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Problen, 9. 1A (part level Submission) Cook Farm Supply Company manufactures and

ID: 2438649 • Letter: P

Question

Problen, 9. 1A (part level Submission) Cook Farm Supply Company manufactures and sells a pesticide called Snare. The following data are aao aralable for preparing bdgets for 1. Sales: quarter 1, 28,600 bags; quarter 2, 43,400 bags. Selling price is $62 per bag 2. Direct materials: each bag of Snare requires S pounds of Gumm at a cost of $3.8 per pound and 6 pounds of ar t 1.50 pr pound 3. Desired inventory levels thhe tt 2-inf 2017. Tvpe of Snare (bags) 2.300 18,300 9,400 10,500 13,500 14,30020,400 25,100 Gumm (pounds) Tarr (pounds) 4. Direct labor: direct labor time is 15 minutes per bag at an hourly rate of $16 per hour 6. Interest expense is $100,000 7. Income taxes are expected to be 30% of income before income tane. ewide eerhead budget shows spected cost, "be 125% of Your assistant has prepared two budgets: (1) the manufacturing materials budget for Ta) the manufacturing overhead budget or the diredt Prepare the sales

Explanation / Answer

Ans:

a.) Sales Budget are prepared to indentify the expected sales, so that finished goods required for such sales can be produced.

Cook Farm Supply Company

Sales Budget

Particulars

Quarter

Six Months

1

2

Expected Unit Sales

28600

43400

72000

Unit Selling Price

62

62

62

Total Sales

1773200

2690800

4464000

b.)

Cook Farm Supply Company

Production Budget

Particulars

Quarter

Six Months

1

2

Expected Unit Sales

28600

43400

Add: Desired Closing Inventory

12300

18300

Total Finished Goods Required

40900

61700

Less: Opening Inventory

8400

12300

Units to be Produced

32500

49400

81900

Important Note:

In Production Budget, Opening Inventory of next month is closing inventory of earlier month so this need to be produced in earlier month.

Cook Farm Supply Company

Sales Budget

Particulars

Quarter

Six Months

1

2

Expected Unit Sales

28600

43400

72000

Unit Selling Price

62

62

62

Total Sales

1773200

2690800

4464000

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