CMA（P1）——Budgeting
信息来源：金融范 2014-09-30 10:00 knroman
| Sales |
$160,000 |
| Gross profit |
$48,000 |
| Year-end finished goods inventory |
$58,300 |
| Opening finished goods inventory |
$60,190 |
The cost of goods manufactured by Madengrad for the current fiscal year is
A. $46,110.
B. $49,890.
C. $110,110.
D. $113,890.
7、Ace Manufacturing plans to produce two products, Product C and Product F, during the next year, with the following characteristics.
| |
Product C |
Product F |
| Selling price per unit |
$10 |
$15 |
| Variable cost per unit |
$8 |
$10 |
| Expected sales (units) |
20,000 |
5,000 |
Total projected fixed costs for the company are $30,000. Assume that the product mix would be the same at the breakeven point as at the expected level of sales of both products. What is the projected number of units (rounded) of Product C to be sold at the breakeven point?
A. 2,308 units.
B. 9,231 units.
C. 11,538 units.
D. 15,000 units.
8、 Krouse Company is in the process of developing its operating budget for the coming year. Given below are selected data regarding the company’s two products, laminated putter heads and forged putter heads, that are sold through specialty golf shops.
| |
Putter Heads |
| |
Forged |
Laminated |
| Raw materials |
|
|
| Steel |
2 pounds @ $5/lb. |
1 pound @ $5/lb. |
| Copper |
None |
1 pound @ $15/lb. |
| Direct labor |
1/4 hour @ $20/hr. |
1 hour @ $22/hr. |
| Expected sales (units) |
8,200 |
2,000 |
| Selling price per unit |
$30 |
$80 |
| Ending inventory target (units) |
100 |
60 |
| Beginning inventory (units) |
300 |
60 |
| Beginning inventory (cost) |
$5,250 |
$3,120 |
Manufacturing overhead is applied to units produced on the basis of direct labor hours. Variable manufacturing overhead is projected to be $25,000, and fixed manufacturing overhead is expected to be $15,000.
The estimated cost to produce one unit of the laminated putter head is
A. $42.
B. $46.
C. $52.
D. $62.
9、Manoli Gift Shop maintains a 35% gross profit percentage on sales, and carries an ending inventory balance each month sufficient to support 30% of the next month’s expected sales. Anticipated sales for the fourth quarter are as follows.
关键词:
cma Budgeting