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Cost Accounting Problem: Company X Marketing Department has forecasted the follo

ID: 2482288 • Letter: C

Question

Cost Accounting Problem:

Company X Marketing Department has forecasted the following for next quarter:

Product XX is expected to sell 14,600 units, Product XY is expected to sell 21,300 units, and Product XZ is expected to sell 34,400 units.

Beginning inventories are as follows:

XX.............1460

XY.............2130

XZ.............3444

Desired ending inventories are:

XX...........15% of sales

XY...........10% of sales

XZ...........20% of sales

Required: Prepare a Production Budget for Company X for the quarter ending August 31, 2010.


Explanation / Answer

Production Budget Particulars Product XX Product XY Product XZ Units expected to be sold 14600 21300 34400 % of sales required as inventory 15% 10% 20% Units required in Closing inventory 2190 2130 6880 Total Units required in next Quarter 16790 23430 41280 Less: Units already in opening Inventory 1460 2130 3444 Units to be produced during next Quarter 15330 21300 37836