libro 7.5 ingles

8/13/2019 Libro 7.5 Ingles

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It asks:

a) The Production Budget

b) The Budget Raw Material Requirements

c) Materials Purchase Budget

d) The Budget Direct Labor

e) The Budget Indirect Manufacturing Costs

f) The Budget and Administrative Expense

g) The budget Ending Stocks

h) Cost of Goods Sold Budget

This relevant information is provided:

component A

Component B

component C

Hours Direct Labor

Cost per hour of MOD

I budgeted Sales Sem 2001

Component B 2,000.00$ x kgr 2.00$Component A 100.00$ x kgr 0.1

Component C 100.00$ x kgr 0.1

2,000.00$ x kgr

5% Component B

100.00$

Component B =

Component A =

Component A =

20.00$ $

500000 800

The B component cost is $ 2000 per kg. Kilogram the cost of A is considered to be equal to 5% of

is estimated as the cost of component A

MATERIALS COST CO

2 grs 3

5 grs 5

0.05 0.

EXERCISE 7.5

5) Southern Plastics Company SA produces three lines of plastic pens: Fine Point, Midpoint and Pu

fill the post of head of budgets, but first want to make sure that person knows the art to put in evi

FEATHERS

MATERIALS FINE POINT mid

1 gr 1


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3/14

Desired Ending Inventory

Indirect manufacturing expenses are as follows (applied on the basis of hours of direct labor):

MANUFACTURING OVERHEAD

Maintenance Costs 10,000$

insurance 7,000$

energy 80,000$

supervision 50%

accessories 10,000$

depreciation 12,000$

The pomp and sales management will include

SELLING AND ADMINISTRATIVE EXPENSES

Salaries 35,000$ Commissions

Commissions 3,500$

Stationery and office tilies 50,000$


Miscellaneous Expenses 40,000$

EXERCISE SOLUTION 7.5

PRODUCTION BUDGETPlsticos del Sur S.A

900000 grs 8000


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projected Sales

(+) Finished Produc Final Inv

(-) Inv. Initial Finished Products

REQUIRED PRODUCTION

GRAMS TOTAL REQUIRED PRODUCTIONTotal required production kilograms

Cost per kilogram

TOTAL

Required Raw Material in Kg

(+) Desired Ending Inventory

(-) Initial Inventory

(=) Purchase of Raw Material

(*) Unit Cost

(=) TOTAL PURCHASES

Planned Production 550000 plu 920000 plu

175,000$ $

BUDGET DIRECT LABORPlsticos del Sur S.A

FINE POINT MIDPOINT

-1050

1750 Kg

100.00$ $

SHOPPING BUDGET MATERIALPlsticos del Sur S.A

RAW MATERIAL A RAW MA

1900 Kg

900

1900 Kg

100.00$ $

190,000.00$ 1$

MIDPOINT 920000 grs

BIG POINT 430000 grs

1900000 grs

BUDGET OF RAW MATERIAL REQUIREPlsticos del Sur S.A

PRODUCT COMPONENT A COMP

FINE POINT 550000 grs

175000 420

-125000 -300

550000 plu 9200

FEATHERS

ACCOUNTS FINE POINT MIDP

500000 plu 8000


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Hrs per Unit

Total hrs

Cost per hr

COST OF DIRECT LABOR

maintenance 10,000$

insurance 7,000$

energy 80,000$

supervision 809,000$


accessories 10,000$

TOTAL 928,000$

Salaries 35,000$

Commissions 3,500$

Stationery and office tilies 50,000$


Miscellaneous Expenses 40,000$

TOTAL 148,500$

TOTAL

Plsticos del Sur S.A

BUDGET AND ADMINISTRATIVE EXPEPlsticos del Sur S.A

INVENTORY FINAL BUDGETPlsticos del Sur S.A

90,000$

1,600,000$

70,000$

1,760,000$

20.00$ 20.00$

550,000.00$ 552,000.00$

BUDGET GIF

0.05 0.03

27500 hrs 27600 hrs


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Raw Material A

Raw Material B

Raw Material C

Labor

MANUFACTURING OVERHEAD

PRODUCT UNIT COST

RATEGIF = Total GIF

Hrs Totales

RATE GIF = 928,000$

80900 hrs

RATE GIF = 11.471 hrs

TOTAL

FINE POINT

MIDPOINT

BIG POINT

FINE POINT

MIDPOINT

BIG POINT

2,100,000.00$

900,000.00$

3,625,000.00$


1,079,750

3,166,800

1,311,450

TOTAL 5,558,000

INITIAL INVENTORY WANTED BUDG


625,000.00$

0.57$ 0.34$

6.17$ 7.54$

UNWANTED INVENTORY FINAL BUD

4.00$ 6.00$

0.50$ 0.50$

1.00$ 0.60$

FINISHED GOODS INVENTORY FINAL BPlsticos del Sur S.A

COST PER UNIT

FINE POINT MIDPOINT

0.10$ 0.10$


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grgr

gr

20.00 20.00$

000 400000

he cost of a kilogram of B, the cost of the component C

ST

rs 5 grs

rs 5 grs

3 0.06

nto Grande. The CEO is interested in hiring an expert to

dence which to draw:

oint BIG POINT

gr 1 gr


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oint last year.

OINT GREAT POINT

00 gr 998000 gr

000 75000

OINT GREAT POINT

7.00 12.00$

OINT GREAT POINT

OINT GREAT POINT

000 105000

the same percentage as the sales department for final

athers, composed as follows: 25% Fine Point, Midpoint


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Mano de Obra

10% SUELDOS

0 grs 700000 grs


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SES

20.00$

516,000.00$ 1,618,000$

0.06

25800 hrs 80900 hrs


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TOTAL

ET

0.69$

12.488$

ET

10.00$

0.50$

1.20$

DGET

BIG POINT

0.10$


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16,726,200.00$

(2,953,200.00)$

13,773,000.00$

3,625,000.00$

13,101,200$

libro 7.5 ingles

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