108. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January - 200,000 units; February - 180,000 units; March - 210,000 units; and April - 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What would be the budgeted production for February? A. 186,000B. 181,000C. 222,000D. 174,000

109. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January - 200,000 units; February - 180,000 units; March - 210,000 units; and April - 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What would be the budgeted production for March? A. 256,000B. 206,000C. 214,000D. 298,000

110. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January - 200,000 units; February - 180,000 units; March - 210,000 units; and April - 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What would be the budgeted inventory for March 31st? A. 46,000B. 36,000C. Cannot be determined from the data givenD. 42,000

111. The budget that summarizes future plans for the acquisition of fixed assets is the: A. direct materials purchases budgetB. production budgetC. sales budgetD. capital expenditures budget

112. Below is budgeted production and sales information for Bluebird Company for the month of December: 

Product XXX

Product ZZZ

Estimated beginning inventory

  30,000 units

  18,000 units

Desired ending inventory

  32,000 units

  15,000 units

Anticipated sales

520,000 units

460,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $14. Budgeted production for product XXX during the month is: A. 522,000 unitsB. 552,000 unitsC. 518,000 unitsD. 520,000 units

113. Below is budgeted production and sales information for Bluebird Company for the month of December: 

Product XXX

Product ZZZ

Estimated beginning inventory

  30,000 units

  18,000 units

Desired ending inventory

  32,000 units

  15,000 units

Anticipated sales

520,000 units

460,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $14. Budgeted production for product ZZZ during the month is: A. 460,000 unitsB. 475,000 unitsC. 457,000 unitsD. 463,000 units

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

Estimated inventory (units), June 1

16,000

Desired inventory (units), June 30

18,000

Expected sales volume (units):

  Area X

4,000

  Area Y

6,000

  Area Z

5,500

Unit sales price

$20

The number of units expected to be manufactured in June is: A. 15,500B. 17,500C. 16,500D. 13,500

115. If the expected sales volume for the current period is 9,000 units, the desired ending inventory is 200 units, and the beginning inventory is 300 units, the number of units set forth in the production budget, representing total production for the current period, is: A. 9,000B. 8,900C. 8,700D. 9,100

116. Consider the following budget information: materials to be used totals $64,750; direct labor totals $198,400; factory overhead totals $394,800; work in process inventory January 1, 2012, was expected to be $189,100; and work in progress inventory on December 31, 2012, is expected to be $197,600. What is the budgeted cost of goods manufactured? A. $649,450B. $657,950C. $197,600D. $1,044,650

117. The budgeted finished goods inventory and cost of goods sold for a manufacturing company for the year 2012 are as follows: January 1 finished goods, $765,000; December 31 finished goods, $540,000; cost of goods sold for the year, $2,560,000. The budgeted costs of goods manufactured for the year is? A. $1,255,000B. $2,335,000C. $2,785,000D. $3100,000

108. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January - 200,000 units; February - 180,000 units; March - 210,000 units; and April - 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What would be the budgeted production for February? A. 186,000B. 181,000C. 222,000D. 174,000

109. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January - 200,000 units; February - 180,000 units; March - 210,000 units; and April - 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What would be the budgeted production for March? A. 256,000B. 206,000C. 214,000D. 298,000

110. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January - 200,000 units; February - 180,000 units; March - 210,000 units; and April - 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What would be the budgeted inventory for March 31st? A. 46,000B. 36,000C. Cannot be determined from the data givenD. 42,000

111. The budget that summarizes future plans for the acquisition of fixed assets is the: A. direct materials purchases budgetB. production budgetC. sales budgetD. capital expenditures budget

112. Below is budgeted production and sales information for Bluebird Company for the month of December: 

Product XXX

Product ZZZ

Estimated beginning inventory

  30,000 units

  18,000 units

Desired ending inventory

  32,000 units

  15,000 units

Anticipated sales

520,000 units

460,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $14. Budgeted production for product XXX during the month is: A. 522,000 unitsB. 552,000 unitsC. 518,000 unitsD. 520,000 units

113. Below is budgeted production and sales information for Bluebird Company for the month of December: 

Product XXX

Product ZZZ

Estimated beginning inventory

  30,000 units

  18,000 units

Desired ending inventory

  32,000 units

  15,000 units

Anticipated sales

520,000 units

460,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $14. Budgeted production for product ZZZ during the month is: A. 460,000 unitsB. 475,000 unitsC. 457,000 unitsD. 463,000 units

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

Estimated inventory (units), June 1

16,000

Desired inventory (units), June 30

18,000

Expected sales volume (units):

  Area X

4,000

  Area Y

6,000

  Area Z

5,500

Unit sales price

$20

The number of units expected to be manufactured in June is: A. 15,500B. 17,500C. 16,500D. 13,500

115. If the expected sales volume for the current period is 9,000 units, the desired ending inventory is 200 units, and the beginning inventory is 300 units, the number of units set forth in the production budget, representing total production for the current period, is: A. 9,000B. 8,900C. 8,700D. 9,100

116. Consider the following budget information: materials to be used totals $64,750; direct labor totals $198,400; factory overhead totals $394,800; work in process inventory January 1, 2012, was expected to be $189,100; and work in progress inventory on December 31, 2012, is expected to be $197,600. What is the budgeted cost of goods manufactured? A. $649,450B. $657,950C. $197,600D. $1,044,650

117. The budgeted finished goods inventory and cost of goods sold for a manufacturing company for the year 2012 are as follows: January 1 finished goods, $765,000; December 31 finished goods, $540,000; cost of goods sold for the year, $2,560,000. The budgeted costs of goods manufactured for the year is? A. $1,255,000B. $2,335,000C. $2,785,000D. $3100,000

108. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January - 200,000 units; February - 180,000 units; March - 210,000 units; and April - 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What would be the budgeted production for February? A. 186,000B. 181,000C. 222,000D. 174,000

109. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January - 200,000 units; February - 180,000 units; March - 210,000 units; and April - 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What would be the budgeted production for March? A. 256,000B. 206,000C. 214,000D. 298,000

110. The Cardinal Company had a finished goods inventory of 55,000 units on January 1. Its projected sales for the next four months were: January - 200,000 units; February - 180,000 units; March - 210,000 units; and April - 230,000 units. The Cardinal Company wishes to maintain a desired ending finished goods inventory of 20% of the following months sales. What would be the budgeted inventory for March 31st? A. 46,000B. 36,000C. Cannot be determined from the data givenD. 42,000

111. The budget that summarizes future plans for the acquisition of fixed assets is the: A. direct materials purchases budgetB. production budgetC. sales budgetD. capital expenditures budget

112. Below is budgeted production and sales information for Bluebird Company for the month of December: 

Product XXX

Product ZZZ

Estimated beginning inventory

  30,000 units

  18,000 units

Desired ending inventory

  32,000 units

  15,000 units

Anticipated sales

520,000 units

460,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $14. Budgeted production for product XXX during the month is: A. 522,000 unitsB. 552,000 unitsC. 518,000 unitsD. 520,000 units

113. Below is budgeted production and sales information for Bluebird Company for the month of December: 

Product XXX

Product ZZZ

Estimated beginning inventory

  30,000 units

  18,000 units

Desired ending inventory

  32,000 units

  15,000 units

Anticipated sales

520,000 units

460,000 units

The unit selling price for product XXX is $5 and for product ZZZ is $14. Budgeted production for product ZZZ during the month is: A. 460,000 unitsB. 475,000 unitsC. 457,000 unitsD. 463,000 units

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

Estimated inventory (units), June 1

16,000

Desired inventory (units), June 30

18,000

Expected sales volume (units):

  Area X

4,000

  Area Y

6,000

  Area Z

5,500

Unit sales price

$20

The number of units expected to be manufactured in June is: A. 15,500B. 17,500C. 16,500D. 13,500

115. If the expected sales volume for the current period is 9,000 units, the desired ending inventory is 200 units, and the beginning inventory is 300 units, the number of units set forth in the production budget, representing total production for the current period, is: A. 9,000B. 8,900C. 8,700D. 9,100

116. Consider the following budget information: materials to be used totals $64,750; direct labor totals $198,400; factory overhead totals $394,800; work in process inventory January 1, 2012, was expected to be $189,100; and work in progress inventory on December 31, 2012, is expected to be $197,600. What is the budgeted cost of goods manufactured? A. $649,450B. $657,950C. $197,600D. $1,044,650

117. The budgeted finished goods inventory and cost of goods sold for a manufacturing company for the year 2012 are as follows: January 1 finished goods, $765,000; December 31 finished goods, $540,000; cost of goods sold for the year, $2,560,000. The budgeted costs of goods manufactured for the year is? A. $1,255,000B. $2,335,000C. $2,785,000D. $3100,000

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