Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

2. Budgeted sales of gloves for Perfect Fit Hands for the first six months of th

ID: 2478166 • Letter: 2

Question

2. Budgeted sales of gloves for Perfect Fit Hands for the first six months of the year 2014 are as follows:

Months Unit Sales January 700,000 February 820,000 March 760,000 April 720,000 May 1,280,000 June 1,500,000 The beginning inventory for 2014 is 210,000 units.

The budgeted inventory at the end of a month is 30 percent of units to be sold the following month. Purchase price per unit is $7 per unit.

Required: Prepare a purchases budget in units and dollars for each month, January through May.

Explanation / Answer

Solution:

Purchases Budget in Units January Feburary March Sales budgeted 700,000 820,000 760,000 Add: Ending Inventory 30 % of next months sales 246,000 228,000 216,000 Less: Beginning Inventory 210,000 246,000 228,000 Purchases requirement 736,000 802,000 748,000 Purchases Budget in Dollars January Feburary March Purchases requirement 736,000 802,000 748,000 Purchase price per unit 7 7 7 Purchases amount 5,152,000 5,614,000 5,236,000