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Problem 20-3A Manufacturing: Preparation and analysis of budgeted income stateme

ID: 2538814 • Letter: P

Question

Problem 20-3A Manufacturing: Preparation and analysis of budgeted income statements LO P3

Merline Manufacturing makes its product for $55 per unit and sells it for $141 per unit. The sales staff receives a 10% commission on the sale of each unit. Its December income statement follows.

MERLINE MANUFACTURING
Income Statement
For Month Ended December 31, 2017

Sales

$

1,410,000

Cost of goods sold

550,000

Gross profit

860,000

Operating expenses

Sales commissions (10%)

141,000

Advertising

222,000

Store rent

25,100

Administrative salaries

45,500

Depreciation—Office equipment

55,500

Other expenses

13,100

Total expenses

502,200

Net income

$

357,800

Management expects December’s results to be repeated in January, February, and March of 2018 without any changes in strategy. Management, however, has an alternative plan. It believes that unit sales will increase at a rate of 10% eachmonth for the next three months (beginning with January) if the item's selling price is reduced to $126 per unit and advertising expenses are increased by 10% and remain at that level for all three months. The cost of its product will remain at $55 per unit, the sales staff will continue to earn a 10% commission, and the remaining expenses will stay the same.

Required:
Prepare budgeted income statements for each of the months of January, February, and March that show the expected results from implementing the proposed changes. (Enter your final answers in whole dollars.)

MERLINE MANUFACTURING

Budgeted Sales

For Months of January, February, and March, 2018

January

February

March

Budgeted sales (in units)

Budgeted selling price per unit

Budgeted sales (in dollars)

MERLINE MANUFACTURING

Budgeted Income Statement

For Months of January, February, and March, 2018

January

February

March

Sales

Cost of goods sold

Gross profit

Expenses

Sales commissions

Advertising

Store rent

Administrative salaries

Depreciation—Office equipment

Other expenses

Total expenses

0

0

0

Net income

$0

$0

$0

MERLINE MANUFACTURING
Income Statement
For Month Ended December 31, 2017

Sales

$

1,410,000

Cost of goods sold

550,000

Gross profit

860,000

Operating expenses

Sales commissions (10%)

141,000

Advertising

222,000

Store rent

25,100

Administrative salaries

45,500

Depreciation—Office equipment

55,500

Other expenses

13,100

Total expenses

502,200

Net income

$

357,800

Explanation / Answer

MERLINE MANUFACTURING Budgeted Sales January February March Budgeted Sales units * 11000 11000 11000 Budgeted unit selling price 126 126 126 Budgeted Sales Value 1386000 1386000 1386000 Current Sales 1410000 unit seling pricce 141 Sales units 10000 Expected increase 10% Expected sales units   * 11000 MERLINE MANUFACTURING Budgeted Income Statement January February March Budgeted Sales 1386000 1386000 1386000 Cost of goods sold 605000 605000 605000 Gross Profit 781000 781000 781000 Operatint Expenses:    Sales Commissions (10% of sales) 138600 138600 138600     Advertising 244200 244200 244200     Store Rent 25100 25100 25100     Administrative Salaries 45500 45500 45500     Depreciation office equipment 55500 55500 55500     Other expenses 13100 13100 13100    Total expenses 522000 522000 522000 Net income 259000 259000 259000

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