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Exercise 8.19 (Create a purchase budget) 1. January February Unit sales ..... 170 Desired El............... 16 Total needed ..... 186 Less: BI ........... 23 Unit purchases... 163 March 160 18 178 16 162 April 180 19 199 18 181 May 190 21 211 19 192 210 20 230 21 209 2. Sales price = $9 (Monthly dollar sales/Unit sales) Cost * 1.80 = Price Cost = $9/1.80 Cost = $5 Unit Unit Total Month Purchases Cost Cost January ......... February ... March ...... April......... May .... ...... 163 162 181 192 209 $5 5 5 5 5 una en un $ 815 810 905 960 1,045 Exercise 8.19 (Create a purchase budget) 1. January February Unit sales ..... 170 Desired El............... 16 Total needed ..... 186 Less: BI ........... 23 Unit purchases... 163 March 160 18 178 16 162 April 180 19 199 18 181 May 190 21 211 19 192 210 20 230 21 209 2. Sales price = $9 (Monthly dollar sales/Unit sales) Cost * 1.80 = Price Cost = $9/1.80 Cost = $5 Unit Unit Total Month Purchases Cost Cost January ......... February ... March ...... April......... May .... ...... 163 162 181 192 209 $5 5 5 5 5 una en un $ 815 810 905 960 1,045