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llas Industries has adopted the following production budget for the first 4 mont

ID: 2452850 • Letter: L

Question

llas Industries has adopted the following production budget for the first 4 months of 2014.

Month

Units

Month

Units


Each unit requires 4 pounds of raw materials costing $3 per pound. On December 31, 2013, the ending raw materials

inventory was 9,440 pounds. Management wants to have a raw materials inventory at the end of the month equal to 20% of next month’s production requirements.

Prepare a direct materials purchases budget by month for the first quarter.

how do i get ??desired ending for direct materials

Month

Units

Month

Units

January 10,380 March 5,450 February 8,160 April 4,230

Explanation / Answer

Direct Materials Purchases Budget(In Pounds) for 1st quarter ending 31st March,2014

January february March

Production In Units 10380 8160 5450   

Direct material used for production    41520 32640 21800

Add: Ending Direct material in Units   6528 4360 3384

Less:Begining Direct material in Units 9440 6528 4360

Material to be purchased 38608 30472 20824

Material to be purchased ($) $115824 $91416 $62472

Note: Direct material used for production

      January february March Direct material used for production 10380*4 8160*4 5450*4

   41520Pounds 32640Pounds 21800 Pounds

Ending Direct material in Units

January february March

20% * next month requirement 20%*32640 20%*21800 20%* (4230*4)

Ending Direct material in Units   6528 4360 3384