$1.$ Blue Book printing $is$ budgeting sales $of25,000$ units and already has $5,000in$ beginning inventory. How many units must $be$ produced $to$ also meet the $7,000$ units required $in$ ending inventory?

$2.$ How many units are $in$ beginning inventory $if32,000$ units are budgeted for sales, $35,000$ units are produced, and the desired ending inventory $is9,000$ units?

$3.$ Navigator sells $GPS$ trackers for $$50$ each. $It$ expects sales $of5,000$ units $in$ quarter $1$ and $a5\%$ increase each subsequent quarter for the next $8$ quarters. Prepare a sales budget $by$ quarter for the first year.

$4.$ One Device makes universal remote controls and expects $to$ sell $500$ units $in$ January, $800in$ February, $450in$ March, $550in$ April, and $600in$ May. The required ending inventory $is20\%of$ the next month$s$ sales. Prepare a production budget for the first four months $of$ the year.

$5.$ Sunrise Poles manufactures hiking poles and $is$ planning $on$ producing $4,000$ units $in$ March and $3,700in$ April. Each pole requires a half pound $of$ material, which costs $$1\mathrm{.}20$ per pound.

The company$s$ policy $isto$ have enough material $on$ hand $to$ equal $10\%of$ the next month$s$ production needs and $to$ maintain a finished goods inventory equal $to25\%of$ the next month$s$ production needs. What $is$ the budgeted cost $of$ purchases for March?

$6.$ Given the following information from Rowdy Enterprises$$ direct materials budget, how much direct materials needs $tobe$ purchased?

beginning matreial $75800$

ending matreal inventory $79200$

matrieal needs for production $500000$

$7.$ Each unit requires direct labor $of2\mathrm{.}2$ hours. The labor rate $is$ $$11\mathrm{.}50$ per hour and next year$s$ direct labor budget totals $$834,900.$ How many units are included $in$ the production budget for next year?

$8.$ How many units are estimated $tobe$ sold $if$ Skyline, Inc., has a planned production $of900,000$ units, a desired beginning inventory $of160,000$ units, and a desired ending inventory $of100,000$ units?

$9.$ Cash collections for Wax $On$ Candles found that $60\%of$ sales were collected $in$ the month $of$ the sale, $30\%$ was collected the month after the sale, and $10\%$ was collected the second month after the sale. Given the sales shown, how much cash will $be$ collected $in$ January and February?

Nov DEC JAN FEB

$25000350002000025000$

$10.$ Nonna$sRe-$Appliance Store collects $55\%of$ its accounts receivable $in$ the month $of$ sale and $40\%in$ the month after the sale. Given the following sales, how much cash will $be$ collected $in$ February?

DEC$\mathrm{.}2017$ JAN$\mathrm{.}2018$ FEB$\mathrm{.}2018$

$200006000070000$