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Question 3 5 Marks Varney Company makes rolling suitcases. Its sales budget for

ID: 2513814 • Letter: Q

Question

Question 3 5 Marks

Varney Company makes rolling suitcases. Its sales budget for four months is: Month

Sales

R

March

15,000

April

20,000

May

40,000

June

60,000

Varney's policy is that ending inventory of finished suitcases should equal 30% of the next month's sales. Beginning inventory (March 1) is 5,300 suitcases.

Each suitcase required 1.5 meters of ballistic nylon. The ending inventory policy for nylon is that 20% of the following month's production needs must be on hand. On March 1, Varney had 10,450 meters of nylon in inventory.

Required:

3.1 What is the desired ending inventory of suitcases for April? (1)

3.2 What is the budgeted production of suitcases for April? (1)

3.3 What is the desired ending inventory of nylon for March? (1)

3.4 What are the budgeted meters of nylon to be purchased in March? (1)

3.5 Assuming each suitcase required two meters of ballistic nylon, what is the desired ending inventory of nylon for March? (1)

Varney Company makes rolling suitcases. Its sales budget for four months is: Month

Sales

R

March

15,000

April

20,000

May

40,000

June

60,000

Explanation / Answer

3.1 : Desired ending inventory of suitacases for April : 12,000

3.2: Budgeted production for April : 26,000

3.3 : Desired ending inventory of nylon for March : 7,800 meters

3.4 : Budgeted meters of nylon to be purchased in March : 20,900 meters.

3.5 : Desired ending inventory of nylon for March : 10,400 meters.

Varney Company

Production Budget:

Direct Materials Budget:

March April May Budgeted Sales 15,000 20,000 40,000 Desired Ending Inventory 6,000 12,000 18,000 Total Needs 21,000 32,000 58,000 Less: Beginning Inventory 5,300 6,000 12,000 Budgeted Production 15,700 26,000 46,000
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