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Type of Inventory January 1 April 1 July 1 Warning Don\'t show me this message a

ID: 2500214 • Letter: T

Question

Type of Inventory

January 1

April 1

July 1

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(a)

GLENDO FARM SUPPLY COMPANY
Sales Budget
For the Six Months Ending June 30, 2014

Quarter

Six
Months

1

2

Expected unit sales

Unit selling price

Total sales

GLENDO FARM SUPPLY COMPANY
Production Budget
For the Six Months Ending June 30, 2014

Quarter

Six
Months

1

2

Glendo Farm Supply Company manufactures and sells a pesticide called Snare. The following data are available for preparing budgets for Snare for the first 2 quarters of 2014.
1. Sales: Quarter 1, 29,200 bags; quarter 2, 42,200 bags. Selling price is $61 per bag. 2. Direct materials: Each bag of Snare requires 4 pounds of Gumm at a cost of $4 per pound and 8 pounds of Tarr at $1.75 per pound. 3. Desired inventory levels:

Type of Inventory

January 1

April 1

July 1

Snare (bags) 8,300 12,400 18,200 Gumm (pounds) 9,400 10,300 13,300 Tarr (pounds) 14,500 20,200 25,500 4. Direct labor: Direct labor time is 15 minutes per bag at an hourly rate of $16 per hour. 5. Selling and administrative expenses are expected to be 15% of sales plus $177,000 per quarter. 6. Income taxes are expected to be 30% of income from operations.
Your assistant has prepared two budgets: (1) The manufacturing overhead budget shows expected costs to be 150% of direct labor cost. (2) The direct materials budget for Tarr shows the cost of Tarr purchases to be $299,000 in quarter 1 and $426,000 in quarter 2.

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Explanation / Answer

(a)

GLENDO FARM SUPPLY COMPANY

Sales Budget

For the Six Months Ending June 30, 2014

Quarter 1

Quarter 2

Six Months

Expected unit sales (A)

29200

42200

71400

Unit selling price (B)

$                61

$                61

$                61

Total sales =A*B

$ 1,781,200

$ 2,574,200

$ 4,355,400

(b)

GLENDO FARM SUPPLY COMPANY

Production Budget

For the Six Months Ending June 30, 2014

Quarter 1

Quarter 2

Six Months

Expected unit sales (A)

           29,200

           42,200

           71,400

Add: Desired Ending Finished Goods Units

           12,400

           18,200

Total Required Units

           41,600

           60,400

Less: Beginning Finished Goods Units

           (8,300)

         (12,400)

Required Production Units

           33,300

           48,000

           81,300

(a)

GLENDO FARM SUPPLY COMPANY

Sales Budget

For the Six Months Ending June 30, 2014

Quarter 1

Quarter 2

Six Months

Expected unit sales (A)

29200

42200

71400

Unit selling price (B)

$                61

$                61

$                61

Total sales =A*B

$ 1,781,200

$ 2,574,200

$ 4,355,400

(b)

GLENDO FARM SUPPLY COMPANY

Production Budget

For the Six Months Ending June 30, 2014

Quarter 1

Quarter 2

Six Months

Expected unit sales (A)

           29,200

           42,200

           71,400

Add: Desired Ending Finished Goods Units

           12,400

           18,200

Total Required Units

           41,600

           60,400

Less: Beginning Finished Goods Units

           (8,300)

         (12,400)

Required Production Units

           33,300

           48,000

           81,300