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Solutions Manual
WASATCH MANUFACTURING
Master Budget
Unit Sales
Price per Unit
Sales Revenue
Unit Sales
Plus: Desired Ending Inventory
Total: Needed
Less: Beginning Inventory
Units to Produce
Sales Budget
December
January
February
7000
8000
9000
$15
$15
$15
105,000 $
120,000 $
135,000 $
109,500 $
Production Budget
January
8000
1800
9800
1600
8,200
124,500 $
February
9000
1720
10720
1800
8,920
March
8600
$15
129,000 $
April
9400
$15
141,000
March
Quarter
38,700 $
115,200
94,500 $
252,000
133,200 $
March
8600
1880
10480
1720
8,760
367,200
Quarter
25600
1880
27480
1600
25,880
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March
8,760
4
35,040
Quarter
25,880
4
103,520
5,352
38,152
5,256
40,936
5,328
40,368
5,328
108,848
4,920
33,232
1
5,352
35,584
1
5,256
35,112
1
4,920
103,928
1
33,232
35,584
35,112
103,928
Units Produced
Multiply by: Hours per Unit
Direct Labor Hours
Multiply by: Direct Labor Rate per Hour
45,308 $
32,041 $
15 $
15 $
March
Quarter
37,000
33,232
28,467.20
35,584
8,778
8,778
37,245 $
114,594
March
8,760
0.10
876
Quarter
25,880
0.10
2,588
15
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$
12,300 $
13,380 $
13,140 $
38,820
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Solutions Manual
March
10,000
6,000
10,950
26,950 $
Quarter
30,000
18,000
32,350
80,350
March
11180
2200
13,380 $
Quarter
33280
2200
35,480
March
17,071
133,200 $
150,271
Quarter
17,000
367,200
384,200
$
$
$
$
$
$
45,308
12,300
26,250
12,600
$
$
$
$
20,000
116,458 $
10,042 $
5000
32,041
13,380
27,150
13,900
28000
8,000
122,471
17,071
0
$
$
$
$
$
$
37,245
13,140
26,950
13,380
$
$
$
$
25,000
115,715 $
34,556 $
114,594
38,820
80,350
35,480
28000
53,000
350,244
33,956
5000
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5000
15,042 $
0
0
0
17,071 $
-5000
-187.5
-5187.5
29,369 $
-5000
-187.5
-187.5
33,581
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$4.00
1.5
1.25
0.75
$7.50
$
$
$
$
$
$
384,000
($192,000)
192,000
35,480
10,000
146,520
-187.5
33,656.48
112,676
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May
6800
$15
102,000
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