CMA（P1）——Budgeting
信息来源：金融范 2014-09-30 10:00 knroman
| October |
$42,000 |
| November |
$58,000 |
| December |
$74,000 |
What amount of goods should Manoli Gift Shop plan to purchase during the month of November?
A. $40,820.
B. $51,220.
C. $52,130.
D. $62,800
10、Stevens Company manufactures electronic components used in automobile manufacturing. Each component uses two raw materials, Geo and Clio. Standard usage of the two materials required to produce one finished electronic component, as well as the current inventory, are shown below.
| Material |
Standard Per Unit |
Price |
Current Inventory |
| Geo |
2.0 pounds |
$15/lb |
5,000 pounds |
| Clio |
1.5 pounds |
$10/lb. |
7,500 pounds |
Stevens forecasts sales of 20,000 components for the next two production periods. Company policy dictates that 25% of the raw materials needed to produce the next period’s projected sales be maintained in ending direct materials inventory. Based on this information, the budgeted direct material purchases for the coming period would be
| |
Geo |
Clio |
| A |
$450,000 |
$450,000 |
| B |
$675,000 |
$300,000 |
| C |
$675,000 |
$400,000 |
| D |
$825,000 |
$450,000 |
11、 Petersons Planters Inc. budgeted the following amounts for the coming year
关键词:
cma Budgeting