Solutions Manual
WASATCH MANUFACTURING
Master Budget
Unit sales
Price per unit
Sales Rev
Cash Sales
Credit Sales
Total Cash Collections
Unit Sales
Plus: Desired ending inventory
Total needed
Less; Beginning inventory
Unit to produce
December
8444
$9.00
$76,000
Sales Budget
January
February
8900
9900
$9.00
$9.00
$80,100
$89,100
March
April
9200
$9.00
$82,800
9500
$9.00
$85,500
March
$20,700
$66,825
$87,525
Quarter
$63,000
$183,900
$246,900
Production Budget
January
February
8,900
9,900
1,485
1,380
10,385
11,280
1,335
1,485
9,050
9,795
March
9,200
1,425
10,625
1,380
9,245
Quarter
28,000
1,425
29,425
1,335
28,090
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Units to be produced
Multiply by: Quantity of DM needed
Q. of DM needed for pdctn (lbs.)
Plus: Desired end Inv. of DM (lbs.)
Total quantity of DM needed (lbs.)
Less: beg. Inv. of DM (lbs.)
Quantity of DM to purchase (lbs.)
Multiply by: Cost per poud
Total cost of DM purchases
18100
1959
20059
1810
18249
1.5
$27,373.50
19590
1849
21439
1959
19480
1.5
$29,220.00
March
9245
2
Quarter
28090
2
18490
1873
20363
1849
18514
1.5
$27,771.00
56180
1873
58053
1810
56243
1.5
$84,364.50
Uits produced
Multiply by: Hours per Unit
Direct Labor Hours
Multiply by: Direct L.R. per Hour
Direct Labor Cost
March
9245
0.03
277.35
13
$3,605.55
Quarter
$86,924.80
Quarter
28090
0.03
842.7
13
$10,955.10
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Rent (fixed)
Other MOH
Solutions Manual
$12,670
$21,270
$13,713
$22,313
$27,927
$3,820
$22,313
$13,280
$10,800
$6,000
$84,141
$3,143
Quarter
$19,500
$6,300
$12,943
$21,543
$39,326
$65,126
March
$11,040
$1,400
$12,440
Quarter
$33,600
$1,400
$37,800
March
$5,143
$87,525
$92,668
Quarter
$6,000
$246,900
$252,900
$28,785
$3,606
$21,543
$12,440
$86,925
$10,955
$65,126
$37,800
$10,800
$25,000
$236,606
$16,294
$4,000
$70,374
$22,294
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$4,000
$4,000
$4,933
$2,000
$2,000
$5,143
$6,000
$240
$6,000
$6,000
$240
$16,054
$16,054
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3
0.39
1.4
0.6
5.39
$252,000
$150,920
$101,080
$37,800
$5,200
$58,080
$240
$16,195
$41,645
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May
8600
$9.00
$77,400
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9365
2
18730
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