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Briehton. Ine, manufactures kitehen tiles. The company recently expanded, and the controller believes that it will need to borrow cash to continue operations. It began

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Briehton. Ine, manufactures kitehen tiles. The company recently expanded, and the controller believes that it will need to borrow cash to continue operations. It began neeotiating for a one-month bank loan of $500,000 startine May 1 . The bank would charee interest at the rate of 1 percent per month and require the company to repay interest and principal on May 31. In considering the loan, the bank requested a projected income statement and cash budeet for May The followine information is available - The company budgeted sales at 600.000 units per month in Aprit. June, and July and at 450.000 units in May. The seltine price is $4 per unit. - The imventory of fnished zoods on April 1 was 120.000 units. The finished goods imventory at the end of each month equals 20 percent of sales anticipated for the following month. There is no work in process. - The inventory of raw materials on April 1 was 57.000 pounds. At the end of each month, the raw materials inventory equals no less than 40 percent of production requirements for the following month. The compamy purchases materials in quantities of 62,500 pounds per shipment. - Selline expenses are 10 percent of eross sales Administrative expenses, which include depreciation of $2,500 per month on ofnce furniture and fixtures, total $165,000 per month - The manufacturine budeet for tiles, based on normal production of 500.000 units per month, follows. Required a. Prepare schedules computine imventory budects by months for: 1. Production in units for April, May, and June. 2. Ruw materials purchases in pounds for April and May: b. Prepare a projected income statement for May: Cost of goods sold should equal the variable manufacturine cost per unit times the number of units sold plus the total fixed manufacturine cost budeeted for the period Assume cash discounts of 1 percent and bad debt expense of 0.5 percent Briehton. Ine, manufactures kitehen tiles. The company recently expanded, and the controller believes that it will need to borrow cash to continue operations. It began neeotiating for a one-month bank loan of $500,000 startine May 1 . The bank would charee interest at the rate of 1 percent per month and require the company to repay interest and principal on May 31. In considering the loan, the bank requested a projected income statement and cash budeet for May The followine information is available - The company budgeted sales at 600.000 units per month in Aprit. June, and July and at 450.000 units in May. The seltine price is $4 per unit. - The imventory of fnished zoods on April 1 was 120.000 units. The finished goods imventory at the end of each month equals 20 percent of sales anticipated for the following month. There is no work in process. - The inventory of raw materials on April 1 was 57.000 pounds. At the end of each month, the raw materials inventory equals no less than 40 percent of production requirements for the following month. The compamy purchases materials in quantities of 62,500 pounds per shipment. - Selline expenses are 10 percent of eross sales Administrative expenses, which include depreciation of $2,500 per month on ofnce furniture and fixtures, total $165,000 per month - The manufacturine budeet for tiles, based on normal production of 500.000 units per month, follows. Required a. Prepare schedules computine imventory budects by months for: 1. Production in units for April, May, and June. 2. Ruw materials purchases in pounds for April and May: b. Prepare a projected income statement for May: Cost of goods sold should equal the variable manufacturine cost per unit times the number of units sold plus the total fixed manufacturine cost budeeted for the period Assume cash discounts of 1 percent and bad debt expense of 0.5 percent

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