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Wallace Company provides the following data for next year: Month Budgeted Sales

ID: 2589664 • Letter: W

Question

Wallace Company provides the following data for next year:

Month

Budgeted Sales

January

$ 124 comma 000$124,000

February

112 comma 000112,000

March

133 comma 000133,000

April

144 comma 000144,000

The gross profit rate is

3030%

of sales. Inventory at the end of December is

$ 26 comma 600$26,600

and target ending inventory levels are

3030%

of next month's sales, stated at cost.

What is the amount of purchases budgeted for February?

Month

Budgeted Sales

January

$ 124 comma 000$124,000

February

112 comma 000112,000

March

133 comma 000133,000

April

144 comma 000144,000

Explanation / Answer

Answer:-The amount of purchases bedgeted for February is $82810.

Explanation :-

Gross profit rate = 30% of sales

Cost of goods sold =70% of sales

March month closing inventory =April month sale at cost (ie- Cost of goods sold) *30%

=($144000*70%)*30%

=$30240

Wallace Company Purchase Budget Particulars January Febuary March $ $ $ Estimated sales (a) 124000 112000 133000 Cost of goods sold (b=70%*a) 86800 78400 93100 Add:- Desired ending merchandise inventory (c) 78400*30% = 23520 93100*30% = 27930 100800*30%=30240 Less:-Desired opening merchandise inventory (d) 26000 23520 27930 Amount of purchases budgeted (e=b+c-d) 84320 82810 95410