1) Kevin Hall, Bramble & Hall Fabricators' production manager, has just received the company's sales budget for the first quarter.

		January	February	March	Quarter
Budgeted units sold		22,000	29,000	32,000	83,000
Budgeted sales price		$20	$20	$20	$20
Budgeted revenue		$440,000	$580,000	$640,000	$1,660,000

Budgeted sales of April is 33,000. Company policy requires an ending finished goods inventory each month that will meet 20% of the following month's sales volume. Kevin plans to have 2,600 finished bricks at a cost of $49,280 in inventory at the beginning of the year. Prepare Bramble & Hall's production budget for the first quarter.

			January		February		March		Quarter
	select an opening production budget item Beginning inventoryBudgeted ending inventoryBudgeted productionBudgeted unit salesTotal units required		enter a number of units		enter a number of units		enter a number of units		enter a number of units
	select a production budget item Beginning inventoryBudgeted ending inventoryBudgeted productionBudgeted unit salesTotal units required		enter a number of units		enter a number of units		enter a number of units		enter a number of units
	select a summarizing line for the first part Beginning inventoryBudgeted ending inventoryBudgeted productionBudgeted unit salesTotal units required		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
	select a production budget item Beginning inventoryBudgeted ending inventoryBudgeted productionBudgeted unit salesTotal units required		enter a number of units		enter a number of units		enter a number of units		enter a number of units
	select a closing production budget item Beginning inventoryBudgeted ending inventoryBudgeted productionBudgeted unit salesTotal units required		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units

2) Marigold Auto has developed the following production plan for its new auto part.

			January			February			March		April
	Budgeted production (units)		11,000			8,000			13,000		17,000

Each unit contains 4 pounds of raw material. The desired raw materials ending inventory is 40% of the next months production needs, plus an additional 200 pounds. Decembers ending inventory meets this requirement. Prepare the direct materials purchases budget for the first three months of the coming year.

			January		February		March		Quarter
	select an item Budgeted productionStandard pounds per unitProduction needsBudgeted purchases (lbs.)Total DM required (lbs.)Budgeted ending inventoryBeginning inventory		enter a number of units		enter a number of units		enter a number of units		enter a number of units
	select an item Total DM required (lbs.)Budgeted ending inventoryBudgeted productionBudgeted purchases (lbs.)Production needsBeginning inventoryStandard pounds per unit		enter a number of pounds		enter a number of pounds		enter a number of pounds		enter a number of pounds
	select a summarizing line for the first part Beginning inventoryBudgeted purchases (lbs.)Production needsBudgeted productionBudgeted ending inventoryTotal DM required (lbs.)Standard pounds per unit		enter a total number of pounds for the first part		enter a total number of pounds for the first part		enter a total number of pounds for the first part		enter a total number of pounds for the first part
	select an item Budgeted productionBeginning inventoryTotal DM required (lbs.)Standard pounds per unitProduction needsBudgeted purchases (lbs.)Budgeted ending inventory		enter a number of pounds		enter a number of pounds		enter a number of pounds		enter a number of pounds
	select a summarizing line for the second part Beginning inventoryBudgeted productionBudgeted purchases (lbs.)Production needsStandard pounds per unitBudgeted ending inventoryTotal DM required (lbs.)		enter a total number of pounds for the second part		enter a total amount of pounds for second part		enter a total number of pounds for the second part		enter a total number of pounds for the second part
	select an item Production needsBudgeted purchases (lbs.)Standard pounds per unitBeginning inventoryTotal DM required (lbs.)Budgeted ending inventoryBudgeted production		enter a number of pounds		enter a number of pounds		enter a number of pounds		enter a number of pounds
	select a closing name for this budget Total DM required (lbs.)Budgeted ending inventoryBudgeted purchases (lbs.)Production needsStandard pounds per unitBudgeted productionBeginning inventory		enter a total number of pounds		enter a total number of pounds		enter a total number of pounds		enter a total number of pounds