1.Weightless Inc. produces a Bath and Gym version of its popular electronic scale. The anticipated unit sales for the scales by sales region are as follows:

	Bath Scale		Gym Scale
East Region unit sales	23,600		40,700
West Region unit sales	25,500		26,800
Total	49,100		67,500

The finished goods inventory estimated for October 1, for the Bath and Gym scale models is 1,600 and 2,000 units, respectively. The desired finished goods inventory for October 31 for the Bath and Gym scale models is 1,200 and 2,200 units, respectively.

Prepare a production budget for the small and large scales for the month ended October 31. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Weightless Inc. Production Budget For the Month Ending October 31

	Units Bath Scale	Units Gym Scale
Expected units to be sold	49,100	67,500
Desired inventory, October 31	fill in the blank	fill in the blank
Total	fill in the blank	fill in the blank
Estimated inventory, October 1	fill in the blank	fill in the blank
Total units to be produced	fill in the blank	fill in the blank

2. Romanos Frozen Pizza Inc. has determined from its production budget the following estimated production volumes for 12'' and 16'' frozen pizzas for September:

	Units
	12" Pizza		16" Pizza
Budgeted production volume	12,600		20,900

There are three direct materials used in producing the two types of pizza. The quantities of direct materials expected to be used for each pizza are as follows:

		12" Pizza		16" Pizza
Direct materials:
	Dough	0.90	lb. per unit	1.50	lbs. per unit
	Tomato	0.60		1.00
	Cheese	0.80		1.30

In addition, Romano's has determined the following information about each material:

	Dough		Tomato		Cheese
Estimated inventory, September 1	650	lbs.	220	lbs.	370	lbs.
Desired inventory, September 30	680	lbs.	210	lbs.	400	lbs.
Price per pound	$1.00		$2.50		$3.00

Prepare September's direct materials purchases budget for Romanos Frozen Pizza Inc. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Romanos Frozen Pizza Inc. Direct Materials Purchases Budget For the Month Ending September 30

	Dough	Tomato	Cheese	Total
Units required for production:
12" pizza	fill in the blank	fill in the blank	fill in the blank
16" pizza	fill in the blank	fill in the blank	fill in the blank
Desired inventory, September 30	fill in the blank	fill in the blank	fill in the blank
Total units available	fill in the blank	fill in the blank	fill in the blank
Estimated inventory, September 1	fill in the blank	fill in the blank	fill in the blank
Total units to be purchased	fill in the blank	fill in the blank	fill in the blank
Unit Price	x $fill in the blank	x $fill in the blank	x $fill in the blank
Total direct materials to be purchased	$fill in the blank	$fill in the blank	$fill in the blank	$fill in the blank

3. Ace Racket Company manufactures two types of tennis rackets, the Junior and Pro Striker models. The production budget for July for the two rackets is as follows:

	Junior	Pro Striker
Production budget	6,600 units	21,700 units

Both rackets are produced in two departments, Forming and Assembly. The direct labor hours required for each racket are estimated as follows:

	Forming Department	Assembly Department
Junior	0.2 hour per unit	0.4 hour per unit
Pro Striker	0.3 hour per unit	0.75 hour per unit

The direct labor rate for each department is as follows:

Forming Department	$14 per hour
Assembly Department	$12 per hour

Prepare the direct labor cost budget for July.

Ace Racket Company Direct Labor Cost Budget For the Month Ending July 31

	Forming Department	Assembly Department
Hours required for production:
Junior	fill in the blank	fill in the blank
Pro Striker	fill in the blank	fill in the blank
Total	fill in the blank	fill in the blank
Hourly rate	x$fill in the blank	x$fill in the blank
Total direct labor cost	$fill in the blank	$fill in the blank