Q1:

Below is budgeted production and sales information for Flushing Company for the month of December:

	Product XXX	Product ZZZ
Estimated beginning inventory	31,600 units	17,100 units
Desired ending inventory	35,100 units	14,200 units
Region I, anticipated sales	345,000 units	279,000 units
Region II, anticipated sales	181,000 units	147,000 units

The unit selling price for product XXX is $6 and for product ZZZ is $13. Budgeted sales for the month are

$9,394,000

$8,694,000

$12,376,000

$5,712,000

Q2:

Below is budgeted production and sales information for Flushing Company for the month of December:

	Product XXX	Product ZZZ
Estimated beginning inventory	31,300 units	16,100 units
Desired ending inventory	35,100 units	15,300 units
Region I, anticipated sales	318,000 units	251,000 units
Region II, anticipated sales	199,000 units	142,000 units

The unit selling price for product XXX is $7 and for product ZZZ is $16. Budgeted production for product ZZZ during the month is

408,300 units

392,200 units

583,400 units

393,000 units

Q3:

Magnolia, Inc. manufactures bedding sets. The budgeted production is for 14,800 comforters this year. Each comforter requires 7 yards of material. The estimated January 1 beginning inventory is 4,350 yards with the desired ending balance of 6,100 yards of material. If the material costs $7.40 per yard, determine the materials budget for the year. $

Q4:

Sleep Tight, Inc. manufactures bedding sets. The budgeted production is for 30,200 comforters this year. Each comforter requires 1.5 hours to cut and sew the material. The cost of cutting and sewing labor is $16.70 per hour. Determine the direct labor budget for this year.