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prepare the budgeted financial statements including budgeted income statement and budgets balance sheet 1. Krusty Krab sells Krabby Patty only. The selling price of Krabby

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prepare the budgeted financial statements including budgeted income statement and budgets balance sheet 1. Krusty Krab sells Krabby Patty only. The selling price of Krabby Patty is $3.50. 2. Krusty Krab has 153 customers per day on average. Each customer purchases one Krabby Patty per visit. Krusty Krab has Food Truck Festival every June which increases its regular sales by 50% per day. 3.90% of sales are paid by cash. 10% is collected in the month following sale. The March 31st accounts receivable balance of $600 will be collected in full in April. 4. Krusty Krab stores frozen Krabby Patty so they can sell them during the busy days in the following month. In general, Mr. Krab wants ending inventory of Krabby Patty to be equal to 10% of the following month's budgeted sales in units. On March 31st, 474 units of Krabby Patty were on hand. 5. At Krusty Krab, two pounds of material are required per unit of product. Mr. Krab wants materials on hand at the end of each month equal to 5% of the following month's production. On March 31, 229.5 pounds of material are on hand. Material cost is $0.10 per pound. One-half of a month's purchases is paid for in the month of purchase; the other half is paid in the following month. The March 31 accounts payable balance is $900. 6. At Krusty Krab, each Krabby Patty requires 0.025 hours (1.5 minutes) of direct labor. Mr. Krab pays Sponge Bob at the rate of $12 per hour. 7. At Krusty Krab, the variable manufacturing overhead rate is $0.1 per Krabby Patty Fixed manufacturing overhead is $2,703 per month, which includes $500 of noncash costs (primarily depreciation of plant assets). B. At Krusty Krab. the variable selling and administrative expenses are $0.05 per unit sold. Fixed selling and administrative expenses are $3,500 per month (including the salary to the Cashier 82 hours per week at the rate of $12 per hour). The fixed selling and administrative expenses include $1,000 in costs - primarily depreciation - that are not cash outflows of the current month. 9. Krusty Krab has an April 1 cash balance of $40,000. 10. On April 1. retained earnings has a balance of $94.745. 11. Additional Budgeted Balance Sheet Information: Krusty Krab reported the following account balances prior to preparing its budgeted financial statements: - Land - $10,000 - Equipment - $20.000 - Building - $50,000 - Common stock - $30,000 prepare the budgeted financial statements including budgeted income statement and budgets balance sheet 1. Krusty Krab sells Krabby Patty only. The selling price of Krabby Patty is $3.50. 2. Krusty Krab has 153 customers per day on average. Each customer purchases one Krabby Patty per visit. Krusty Krab has Food Truck Festival every June which increases its regular sales by 50% per day. 3.90% of sales are paid by cash. 10% is collected in the month following sale. The March 31st accounts receivable balance of $600 will be collected in full in April. 4. Krusty Krab stores frozen Krabby Patty so they can sell them during the busy days in the following month. In general, Mr. Krab wants ending inventory of Krabby Patty to be equal to 10% of the following month's budgeted sales in units. On March 31st, 474 units of Krabby Patty were on hand. 5. At Krusty Krab, two pounds of material are required per unit of product. Mr. Krab wants materials on hand at the end of each month equal to 5% of the following month's production. On March 31, 229.5 pounds of material are on hand. Material cost is $0.10 per pound. One-half of a month's purchases is paid for in the month of purchase; the other half is paid in the following month. The March 31 accounts payable balance is $900. 6. At Krusty Krab, each Krabby Patty requires 0.025 hours (1.5 minutes) of direct labor. Mr. Krab pays Sponge Bob at the rate of $12 per hour. 7. At Krusty Krab, the variable manufacturing overhead rate is $0.1 per Krabby Patty Fixed manufacturing overhead is $2,703 per month, which includes $500 of noncash costs (primarily depreciation of plant assets). B. At Krusty Krab. the variable selling and administrative expenses are $0.05 per unit sold. Fixed selling and administrative expenses are $3,500 per month (including the salary to the Cashier 82 hours per week at the rate of $12 per hour). The fixed selling and administrative expenses include $1,000 in costs - primarily depreciation - that are not cash outflows of the current month. 9. Krusty Krab has an April 1 cash balance of $40,000. 10. On April 1. retained earnings has a balance of $94.745. 11. Additional Budgeted Balance Sheet Information: Krusty Krab reported the following account balances prior to preparing its budgeted financial statements: - Land - $10,000 - Equipment - $20.000 - Building - $50,000 - Common stock - $30,000

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