ACCT 213 cost accounting CH 8 9 week 5
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815 a. Production budget:
January February March Total Sales in units 20,000 24,000 16,000 60,000 Plus: ending inventory 12,000 8,000 9,000 9,000 Total units required 32,000 32,000 25,000 69,000 Less: beginning inventory 10,000 12,000 8,000 10,000 Units to be produced 22,000 20,000 17,000 59,000
b. Direct labor budget:
January February March Total Units to be produced 22,000 20,000 17,000 59,000
Direct labor hours per unit 4.0 4.0 3.5
Total labor budget (hours) 88,000 80,000 59,500 227,500
815 Concluded
c. Direct materials budget:
January February March Total Units to be produced 22,000 20,000 17,000 59,000 Cost per unit 10 10 10 10 Total direct materials 220,000 200,000 170,000 590,000
d. Sales...
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