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The marketing department of Jessi Corporation has submitted the following sales

ID: 2601403 • Letter: T

Question

The marketing department of Jessi Corporation has submitted the following sales forecast for the upcoming fiscal year (all sales are on account): 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter 13,000 Budgeted unit sales 11,000 12,000 14,000 The selling price of the company's product is $18.00 per unit. Management expects to collect 65% of sales in the quarter in which the sales are made, 30% in the following quarter, and 5% of sales are expected to be uncollectible. The beginning balance of accounts receivable, all of which is expected to be collected in the first quarter, is $70,200. The company expects to start the first quarter with 1,650 units in finished goods inventory. Management desires an ending finished goods inventory in each quarter equal to 15% of the next quarter's budgeted sales. The desired ending finished goods inventory for the fourth quarter is 1,850 units. Required: 1. Calculate the estimated sales for each quarter of the fiscal year and for the year as a whole 2. Calculate the expected cash collections for each quarter of the fiscal year and for the year as a whole. 3. Calculate the required production in units of finished goods for each quarter of the fiscal year and for the year as a whole.

Explanation / Answer

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1st quarter 2nd quarter 3rd quarter 4th quarter Total year Budgeted unit sales          11,000           12,000          14,000          13,000        50,000 unit price $18 $18 $18 $18 $18 Estimated sales $198,000 $216,000 $252,000 $234,000 $900,000