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Operating Budget, Comprehensive Analysis Allison Manufacturing produces a subassembly used in the production of jet aireraft engines. The assembly is sold to engine manufacturers and

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Operating Budget, Comprehensive Analysis Allison Manufacturing produces a subassembly used in the production of jet aireraft engines. The assembly is sold to engine manufacturers and aircraft maintenance facilities. Projected sales in units for the coming 5 months follow: The following data pertain to production policies and manufacturing specifications followed by Allison Mariufacturing: a. Finished goods inventory on January 1 is 32,000 units, each costing $166.06. The desired ending inventory for each month is B0\% of the next month's sales, b. The data on materials used are as follows: Inventory policy dictates that suffeient materials be on hand at the end of the month to produce soyb of the next month's prodoction ne odr. This is exacty the amount of material on hand on December 31 of the prior year. c. The direct iabor used per unt of output is 3 hours. The average direct labor cast per hour is $14.25. d. Overhead each month is estimated using a flexible bodget formula. (Moter Activity is meacured in direct labor fiours.) 1. The unit seiling price of the suhassembiy is 9205 . 9. Nil sales and porchases are for cosh. The cash baisnce on zanuary 1 equals 3400,000 . The firm requeres a minimum onding balance of is 50 ,e00 tr the finm developt a cant shertage by the end of the month, sulficient cash is borrowed to cover the shartage. Any cash borrowed is repald at the end of the guirtec as is the intereit due (cash borrowed at the end of the quarter is rephid at the end of the following quarter). The interest rate is 12% per aninum, No mighey is omest at the beginiting of Jarwary. 1. Prepare a monthly operating budget for the first quarter with the following schedules. (Note: Assume that there is no change in workein-process imventories.) a. Schedule 1: Sales Budget. Do not include a multiplication symbol as part of your answer. b. Schedule 2: Production Budget. c. Schedule 3: Direct Materials Purchases Budget. Do not include a multiplication symbol as part of your answer. Allison Manufacturing Direct Materials Purchases Budget For the Quarter Ended March 31 Units to be produced Direct materials per unit: Production needs Desired ending Ifventory Totat needs Less: Beginning Inventory Direct materials to be purchased Cost per unit Total cost

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