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Brief Exercise 21-8 North Company has completed all of its operating budgets. Th

ID: 2539070 • Letter: B

Question

Brief Exercise 21-8

North Company has completed all of its operating budgets. The sales budget for the year shows 50,640 units and total sales of $2,354,100. The total unit cost of making one unit of sales is $23. Selling and administrative expenses are expected to be $305,500. Interest is estimated to be $10,000. Income taxes are estimated to be $225,500.

Prepare a budgeted multiple-step income statement for the year ending December 31, 2017.

NORTH COMPANY
Budgeted Income Statement

December 31, 2017For the Quarter Ending December 31, 2017For the Year Ending December 31, 2017

Total Operating ExpensesInterest ExpenseIncome Tax ExpenseGross ProfitEnding InventorySalesNet Income / (Loss)Operating ExpensesIncome Before Income TaxesIncome from OperationsSelling and Administrative ExpensesBeginning InventoryCost of Goods SoldPurchases

$

Total Operating ExpensesBeginning InventoryCost of Goods SoldSelling and Administrative ExpensesEnding InventoryOperating ExpensesPurchasesGross ProfitIncome Before Income TaxesNet Income / (Loss)SalesIncome from OperationsIncome Tax ExpenseInterest Expense

Beginning InventoryNet Income / (Loss)Selling and Administrative ExpensesSalesPurchasesEnding InventoryCost of Goods SoldIncome Tax ExpenseIncome from OperationsGross ProfitInterest ExpenseIncome Before Income TaxesOperating ExpensesTotal Operating Expenses

Net Income / (Loss)Income Before Income TaxesBeginning InventoryPurchasesCost of Goods SoldIncome from OperationsOperating ExpensesEnding InventorySalesGross ProfitSelling and Administrative ExpensesIncome Tax ExpenseTotal Operating ExpensesInterest Expense

SalesBeginning InventoryNet Income / (Loss)Income Tax ExpensePurchasesSelling and Administrative ExpensesInterest ExpenseTotal Operating ExpensesOperating ExpensesCost of Goods SoldEnding InventoryGross ProfitIncome Before Income TaxesIncome from Operations

Beginning InventorySelling and Administrative ExpensesIncome from OperationsIncome Before Income TaxesIncome Tax ExpenseGross ProfitPurchasesOperating ExpensesSalesTotal Operating ExpensesInterest ExpenseNet Income / (Loss)Cost of Goods SoldEnding Inventory

Income from OperationsOperating ExpensesTotal Operating ExpensesSelling and Administrative ExpensesNet Income / (Loss)SalesPurchasesBeginning InventoryEnding InventoryGross ProfitIncome Before Income TaxesCost of Goods SoldIncome Tax Expense

Income Before Income TaxesIncome Tax ExpenseInterest ExpenseNet Income / (Loss)PurchasesOperating ExpensesIncome from OperationsEnding InventorySalesSelling and Administrative ExpensesTotal Operating ExpensesBeginning InventoryGross ProfitCost of Goods Sold

Gross ProfitCost of Goods SoldEnding InventoryIncome from OperationsIncome Tax ExpenseIncome Before Income TaxesInterest ExpenseNet Income / (Loss)Operating ExpensesPurchasesSalesSelling and Administrative ExpensesTotal Operating ExpensesBeginning Inventory

$

Explanation / Answer

Prepare a budgeted multiple-step income statement for the year ending December 31, 2017.

Sales 2354100 Less:Cost of goods sold (50640*23) (1164720) Gross profit 1189380 Less: Selling and administrative expenses (305500) Operating income 883880 Less: Interest expense (10000) Income before tax 873880 Less; Income tax (225500) Net income 648380
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