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Direct Materials Purchases Budget Kiwi Inc. budgeted production of 403,500 personal journals in 2016. Paper is required to produce a journal. Assume six square yards of paper are required for each journal. The estimated January 1, 2046, paper inventory is 40,400 square yards. The desired December 31, 2046, paper inventory is 38,900 square yards. If paper costs $0.40 per square yard, determine the direct materials purchases budget for 20Y6. Remember to take into account materials (1) required for production, (2)desired ending materials inventory (3)estimated beginning materials inventory Direct Materials Purchases Budget For the Year Ending December 31, 2016 Square yards required for production: Personal journals (403,500 x 6 sq. yd.) Plus desired ending inventory, December 31, 2016 Total square yards required Less estimated beginning inventory, January 1, 2016 Total square yards to be purchased units needed $0.40 Unit price (per square yard) Total direct materials to be purchased Labor Cost budget Kiwi Inc. budgeted production of 403,500 personal journals in 2016. Each journal requires assembly. Assume that eight minutes are required to assemble each journal. If assembly labor costs $13.00 per hour, determine the direct labor cost budget for 2016. Round your interim calculations to nearest cent, if required. Compute the total minutes required to assemble the number of journal produced. Then convert to hours. Labor Hours needed * Hourly Rate 3,228,000 min. + 60 min. 53,800 hrs. x $13.00 $699,400 Hours required for assembly: Personal journals (403,500 8 min.) Convert minutes to hours Assembly hours Hourly rate Total direct labor cost Cash In Budget Kiwi Inc. collects 30% of its sales on account in the month of the sale and 70% in the month following the sale. If sales on account are budgeted to be $105,000 for September and $116,000 for October, what are the budgeted cash receipts from sales on account for October? Sept Oct Credit Sales 105,000 116,000 30% collected in Current month 70% collected in next month October Collections from September sales (70% * $105,000) $73,500 Collections from October sales (30% * $116,000) 34,800 Total receipts from sales on account $108,300