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Perine Company has 4,884 pounds of raw materials in its December 31, 2016, endin

ID: 2499573 • Letter: P

Question

Perine Company has 4,884 pounds of raw materials in its December 31, 2016, ending inventory. Required production for January and February of 2017 are 4,210 and 5,910 units, respectively. 4 pounds of raw materials are needed for each unit, and the estimated cost per pound is $7. Management desires an ending inventory equal to 29% of next month's materials requirements. Prepare the direct materials budget for January. (Round intermediate calculations and final answer to 0 decimal places, e.g. 5,275.)

Explanation / Answer

PERIE Company

Direct material Budget

PERIE Company

Direct material Budget

Jan-17 Units to be produced 4210 Material needs per unit 4 Production need 16840 Desired Ending inventory of material 6855.6 Total Needs 23695.6 Less: begnning Inventory of material 4884 Material to Be purchased (rounded off) 18812 Unit Price 7 Purchase Cost(rounded off)    $                              $131681 Desired Ending inventory of material 23640*29% 29% of next month material required February Units to be produced 5910 Material needs per unit 4 Production need 23640