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Down Under Products, Ltd., of Australia has budgeted sales of its popular boomer

ID: 2509003 • Letter: D

Question

Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows: 82,000 90,000 122,000 96,000 April Hay July The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end-of-month inventory levels must equal 15% of the following month's unit sales. The inventory at the end of March was 12,300 units. Required Prepare a production budget by month and in total, for the second quarter Down Under Products, Ltd., Production Budget Budgreted units sales Total needs Required production in units

Explanation / Answer

Answer

Working

April

May

June

July

A

Budgeted Unit Sales

82000

90000

122000

96000

B=15% of next month's 'A'

Add: Expected ending inventory

13500

18300

14400

0

C=A+B

Total Requirement

95500

108300

136400

96000

D=Ending Inventory ['B' of last month]

Less: Beginning Inventory

12300 [given]

13500

18300

14400

E=C-D

Required Production in Units

83200

94800

118100

81600

April

May

June

Quarter

Budgeted Unit Sales

82000

90000

122000

294000

Add: Expected Ending Inventory

13500

18300

14400

14400

Total Needs

95500

108300

136400

308400

Less: Beginning Inventory

12300

13500

18300

12300

Required production in units

83200

94800

118100

296100

Working

April

May

June

July

A

Budgeted Unit Sales

82000

90000

122000

96000

B=15% of next month's 'A'

Add: Expected ending inventory

13500

18300

14400

0

C=A+B

Total Requirement

95500

108300

136400

96000

D=Ending Inventory ['B' of last month]

Less: Beginning Inventory

12300 [given]

13500

18300

14400

E=C-D

Required Production in Units

83200

94800

118100

81600

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