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Manufacturing Projected Sales Budget 2013 Quarter 1 2 3 4 Year Expected Unit Sal

ID: 2502406 • Letter: M

Question

Manufacturing Projected Sales Budget 2013 Quarter                          1                                        2                                                                 3                           4                      Year               Expected   Unit Sales 10,000 15,000 15,000 20,000 60,000 Unit Selling   Price $125.00 $125.00 $125.00 $125.00 $-    Total Sales $1,250,000 $1,875,000 $1,875,000 $2,500,000 $-    Additional   information for the Production Budget: 1 Beginning finished goods inventory   in units for Q1 2013 is 2,500 units. 2 25% of the following quarter's sales   units are required to be in the ending inventory for that quarter. 3 Estimated Q1 2014 unit sales are   projected to be 10,000. Manufacturing Projected Sales Budget 2013 Quarter                          1                                        2                                                                 3                           4                      Year               Expected   Unit Sales 10,000 15,000 15,000 20,000 60,000 Unit Selling   Price $125.00 $125.00 $125.00 $125.00 $-    Total Sales $1,250,000 $1,875,000 $1,875,000 $2,500,000 $-    Additional   information for the Production Budget: 1 Beginning finished goods inventory   in units for Q1 2013 is 2,500 units. 2 25% of the following quarter's sales   units are required to be in the ending inventory for that quarter. 3 Estimated Q1 2014 unit sales are   projected to be 10,000.

Explanation / Answer

Hi,


Please find the answer as follows:



Notes:


Desired Ending Inventory:


Quarter 1 = Estimated Sales for Quarter 2*25% = 15000*25% = 3750


Quarter 2 = Estimated Sales for Quarter 3*25% = 15000*25% = 3750


Quarter 3 = Estimated Sales for Quarter 4*25% = 20000*25% = 5000


Quarter 4 = Estimated Sales for Quarter 1 (2014)*25% = 10000*25% = 2500



Thanks.


Production Budget
Quarter 1 Quarter 2 Quarter 3 Quarter 4 Desired Ending Inventory 3750 3750 5000 2500 Add Estimated Sales 10000 15000 15000 20000 Less Opening Inventory 2500 3750 3750 5000 Production Needed 11250 15000 16250 17500