Question : 88. Below budgeted production and sales information for Flushing Company for : 1226971

 

 

88. Below is budgeted production and sales information for Flushing Company for the month of December: 

 

Product XXX

Product ZZZ

Estimated beginning inventory

  30,000 units

  18,000 units

Desired ending inventory

  34,000 units

  17,000 units

Region I, anticipated sales

320,000 units

260,000 units

Region II, anticipated sales

180,000 units

140,000 units

 

 

 

The unit selling price for product XXX is $6 and for product ZZZ is $15. Budgeted production for product XXX during the month is: A. 496,000 unitsB. 504,000 unitsC. 542,000 unitsD. 572,000 units

 

89. Below is budgeted production and sales information for Flushing Company for the month of December: 

 

Product XXX

Product ZZZ

Estimated beginning inventory

  30,000 units

  18,000 units

Desired ending inventory

  34,000 units

  17,000 units

Region I, anticipated sales

320,000 units

260,000 units

Region II, anticipated sales

180,000 units

140,000 units

 

 

 

The unit selling price for product XXX is $6 and for product ZZZ is $15. Budgeted production for product ZZZ during the month is: A. 403,000 unitsB. 390,000 unitsC. 399,000 unitsD. 423,000 units

 

90. Manicotti Corporation sells a single product. Budgeted sales for the year are anticipated to be 640,000 units, estimated beginning inventory is 108,000 units, and desired ending inventory is 90,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below.Material A   .50 lb. per unit @ $ .60 per poundMaterial B 1.00 lb. per unit @ $1.70 per poundMaterial C 1.20 lb. per unit @ $1.00 per poundThe dollar amount of direct material A used in production during the year is: A. $186,600B. $181,200C. $240,000D. $210,600

 

91. Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be 640,000 units, estimated beginning inventory is 98,000 units, and desired ending inventory is 80,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below.Material A   .50 lb. per unit @ $ .60 per poundMaterial B 1.00 lb. per unit @ $1.70 per poundMaterial C 1.20 lb. per unit @ $1.00 per pound The dollar amount of direct material B used in production during the year is: A. $1,057,400B. $1,193,400C. $1,026,800D. $1,224,000

 

92. Mandy Corporation sells a single product. Budgeted sales for the year are anticipated to be 640,000 units, estimated beginning inventory is 98,000 units, and desired ending inventory is 80,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below.Material A   .50 lb. per unit @ $ .60 per poundMaterial B 1.00 lb. per unit @ $1.70 per poundMaterial C 1.20 lb. per unit @ $1.00 per pound The dollar amount of direct material C used in production during the year is: A. $746,400B. $724,800C. $824,400D. $758,160

 

93. Production and sales estimates for March for the Robin Co. are as follows: 

Estimated inventory (units), March 1

18,000

Desired inventory (unit), March 31

20,300

 

 

Expected sales volume (units):

 

  Area M

7,000

  Area L

8,000

  Area O

9,000

Unit sales price

$15

 

 

The number of units expected to be manufactured in March is: A. 22,000B. 1,800C. 26,300D. 21,700

 

94. Production and sales estimates for May for the Robin Co. are as follows: 

Estimated inventory (units), May 1

18,500

Desired inventory (unit), May 31

19,300

Expected sales volume (units):

 

  Area W

6,000

  Area X

7,000

  Area Y

9,000

Unit sales price

$20

 

 

The number of units expected to be sold in May is: A. 22,000B. 1,800C. 23,800D. 19,200

 

95. Production and sales estimates for June are as follows: 

Estimated inventory (units), June 1

21,000

Desired inventory (units), June 30

19,000

Expected sales volume (units):

 

  Area X

7,000

  Area Y

4,000

  Area Z

5,500

Unit sales price

$20

 

 

The number of units expected to be manufactured in June is: A. 10,000B. 11,500C. 14,500D. 12,500

 

96. Production and sales estimates for June are as follows: 

Estimated inventory (units), June 1

8,000

Desired inventory (units), June 30

9,000

Expected sales volume (units):

 

  Area X

4,000

  Area Y

10,000

  Area Z

6,000

Unit sales price

$20

 

 

The budgeted total sales for June is: A. $200,000B. $400,000C. $380,000D. $250,000

 

97. If the expected sales volume for the current period is 8,000 units, the desired ending inventory is 200 units, and the beginning inventory is 400 units, the number of units set forth in the production budget, representing total production for the current period, is: A. 7,000B. 7,800C. 7,100D. 8,200

 

 

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