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The following information applies to the questions displayed below.] The Gingham

ID: 2501472 • Letter: T

Question

The following information applies to the questions displayed below.]

The Gingham Company's budgeted income statement reflects the following amounts:


Sales are collected 50% in the month of sale, 25% in the month following sale, and 24% in the second month following sale. 1 percent of sales is uncollectible and expensed at the end of the year.

Gingham pays for all purchases in the month following purchase and takes advantage of a 2% discount. The following balances are as of January 1:


*Of this balance, $32,500 will be collected in January and the remaining amount will be collected in February.
  
The monthly expense figures include $5,700 of depreciation. The expenses are paid in the month incurred.

rev: 10_29_2012

14.

Required information

Gingham's expected cash balance at the end of January is:

$88,880.

$94,580.

$98,300.

$92,600.

$113,580.

15.

Required information

Gingham's budgeted cash receipts in February are:

$94,250.

$90,250.

$122,750.

$122,390.

$121,840.

The following information applies to the questions displayed below.]

Jamal & Co. makes and sells two types of shoes, Plain and Fancy. Data concerning these products are as follows:


Sixty percent of the unit sales are Plain, and annual fixed expenses are $58,500.

The weighted-average unit contribution margin is:

rev: 10_29_2012

16.

Required information

The weighted-average unit contribution margin is (Round intermediate calculations and final answer to 2 decimal places):

an amount other than those above.

$15.80.

$8.05.

$3.60.

$7.80.

17.

Required information

Assuming that the sales mix remains constant, the total number of units that Jamal must sell to break even is (Round intermediate calculations to 2 decimal places and final answer to nearest whole number):

5,147.

7,237.

4,932.

7,500.

an amount other than those above.

18.

Required information

Assuming that the sales mix remains constant, the number of units of Plain that Jamal must sell to break even is (Round intermediate calculations to 2 decimal places and final answer to nearest whole number):

8,125.

4,875.

7,500.

4,500.

3,500.

31. The master budget contains the following components, among others: (1) direct-material budget, (2) budgeted balance sheet, (3) production budget, and (4) cash budget. Which of these components would be prepared first and which would be prepared last?

Choice B

Choice D

Choice C

Choice A

Choice E

More than one of the other answers is true.

The variable maintenance cost is $47 per hour.

The fixed maintenance cost is $725,000 per month.

The variable maintenance cost is $43 per hour.

The variable maintenance cost is $45 per hour.

33.

$155,000.

$240,500.

None of the other answers are correct.

$230,000.

$592,000.

Sales Purchases Expenses   January $ 127,000       $ 85,000       $ 24,700         February 117,000       73,000       24,900         March 132,000       88,250       27,700         April 137,000       91,500       29,300      

Explanation / Answer

14)

Gingham's expected cash balance at the end of January = Beginning Cash balance in january + cash collected in january - cash disbursement in january

Beginning Cash balance in january = 95000

cash collected in january = cash collected from account recievable + cash collected from january sale

cash collected in january = 32500 + 127000*50%

cash collected in january = 96000

cash disbursement in january   = Accounts payable less discount + Cash expenses

cash disbursement in january   = 79000*(1-2%) + (24700-5700)

cash disbursement in january   = 96420

Gingham's expected cash balance at the end of January = 95000+96000-96420

Gingham's expected cash balance at the end of January = $ 94,580

Answer

94,580

15)

Gingham's budgeted cash receipts in February = cash collected from account recievable at december 31 + Cash collected from january sale + Cash collected from February sale

Gingham's budgeted cash receipts in February = (65000-32500) + 127000*25% + 117000*50%

Gingham's budgeted cash receipts in February = 122750

Answer

122750

16)

weighted-average unit contribution margin = Contribution Margin of plain*weight of plain + Contribution Margin of Fancy*weight of Fancy

weighted-average unit contribution margin = (19-10)*60% + (31-25)*(1-60%)

weighted-average unit contribution margin = 7.80

Answer

7.80

18)

Combined Break Even (Unit) = Fixed Cost/weighted-average unit contribution margin

Combined Break Even (Unit) = 58500/7.8

Combined Break Even (Unit) = 7500

The number of units of Plain that Jamal must sell to break even = Combined Break Even (Unit) *percentage

The number of units of Plain that Jamal must sell to break even = 7500*60%

The number of units of Plain that Jamal must sell to break even = 4500

Answer

4500

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