NOTA: Este caso pretende evaluar el conocimiento de los estudiantes relacionado a los objetivos terminales y capacitantes planteados en la Gua del Curso, para los temas discutido en el captulo 6. El caso ser evaluado a travs de una rbrica diseada y construida por el profesor del curso para este propsito y que permitir avaluar el aprendizaje de los estudiantes. Captulo 6: El Presupuesto y su Contabilizacin Terminal #7: Los estudiantes evaluarn el proceso presupuestario para una empresa. capacitantes #1 : El estudiante describir el presupuesto maestro y sus beneficios. ANSWERS THE FOLLOWING QUESTION (Shows References are required) What the components of a Master Budget and the benefits are of use it? capacitantes #2: El estudiante preparar un presupuesto The Budget director of Florida Corp., with your assistance, has gathered the following data for use in developing the budgeted income statement for January 2019: operacional A. Estimated sales for January: Batting helmet... Football helmet.. met8,000 units at $180 per unit B. Estimated inventories (beginning) at January 1 Direct materials: Plastic...200 Ibs. Finished products: Batting helmet.... 200 units at $30 per unit Football helmet. 240 units at $85 per unit C. Desired inventories (ending) at January 31 Finished products: Batting helmet...........230 units at $30 per unit Football helmet........ 260 units at $85 per unit Direct materials: Foam lining... 50 lbs D. Direct materials used in production: In manufacture of batting helmet: Plastic. Foam lining..50 lbs. per unit of product In manufacture of football helmet: 3.50lbs. per unit of product Foam lining.1.50lbs. per unit of product Anticipated cost of purchases and beginning and ending inventory of direct materials: Plastic... $7.00 per lb. Foam lining...$4.50 per lb. E. F. Direct labor requirements: Batting helmet: Molding Department.......20 hour at $16 per hour Assembly Department. 60 hour at $17 per hour Football helmet: Molding Department Assembly Department. 1.90 hours at $18 per hour 60 hour at $17 per hour G. Estimated factory overhead costs for January Depreciation of plant and equipment..18,000 8,000 5,300 Insurance and property tax. H. Estimated operating expenses for January: Office salaries expense Depreciation expense-office equipment.4,800 36,400 2,800 1,000 12,000 1,500 1,200 I. Estimated other income and expense for January: Interest revenue.. $ ,600 Interest expense.... 3,000 20% J. Estimated Tax rate. Required: Prepare the following for January 2019 1. Sales Budget 2. Production Budget 3. Direct materials purchases budget 4. Direct labor costs budget 5. Factory overhead budget 6 Cost ofgoods sold budget. work in process at the beginning of January estimated to be $24,000, and work in process at the end of January desired to be $28,000. 7. Selling and administrative expenses budget 8. Prepare a budgeted income statement
