Romanos Frozen Pizza Inc. has determined from its production budget the following estimated production volumes for 12'' and 16'' frozen pizzas for September:

	Units
	12" Pizza		16" Pizza
Budgeted production volume	12,600		20,900

There are three direct materials used in producing the two types of pizza. The quantities of direct materials expected to be used for each pizza are as follows:

		12" Pizza		16" Pizza
Direct materials:
	Dough	0.90	lb. per unit	1.50	lbs. per unit
	Tomato	0.60		1.00
	Cheese	0.80		1.30

In addition, Romano's has determined the following information about each material:

	Dough		Tomato		Cheese
Estimated inventory, September 1	650	lbs.	220	lbs.	370	lbs.
Desired inventory, September 30	680	lbs.	210	lbs.	400	lbs.
Price per pound	$1.00		$2.50		$3.00

Prepare September's direct materials purchases budget for Romanos Frozen Pizza Inc. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Romanos Frozen Pizza Inc. Direct Materials Purchases Budget For the Month Ending September 30

	Dough	Tomato	Cheese	Total
Units required for production:
12" pizza	fill in the blank 1	fill in the blank 2	fill in the blank 3
16" pizza	fill in the blank 4	fill in the blank 5	fill in the blank 6
Desired inventory, September 30	fill in	fill in	fill in
Total units available	fill in the blank 11	fill in the blank 12	fill in the blank 13
Estimated inventory, September 1	fill in	fill in	fill in
Total units to be purchased	fill in the blank 18	fill in the blank 19	fill in the blank 20
Unit Price	x $fill in the blank 21	x $fill in the blank 22	x $fill in the blank 23
Total direct materials to be purchased	$fill in the blank 24	$fill in the blank 25	$fill in the blank 26	$fill in the blank 27

2.

OfficeMart Inc. has "cash and carry" customers and credit customers. OfficeMart estimates that 20% of monthly sales are to cash customers, while the remaining sales are to credit customers. Of the credit customers, 25% pay their accounts in the month of sale, while the remaining 75% pay their accounts in the month following the month of sale. Projected sales for the next three months are as follows:

October	$121,000
November	151,000
December	221,000

The Accounts Receivable balance on September 30 was $81,000.

Prepare a schedule of cash collections from sales for October, November, and December. Round all calculations to the nearest whole dollar.

OfficeMart Inc. Schedule of Cash Collections from Sales For the Three Months Ending December 31

	October	November	December
Receipts from cash sales:
Cash sales	$24,200	$30,200	$44,200
September sales on account:
Collected in October	81,000
October sales on account:
Collected in October	fill in the blank 5
Collected in November		fill in the blank 6
November sales on account:
Collected in November		fill in the blank 7
Collected in December			fill in the blank 8
December sales on account:
Collected in December			fill in the blank 9
Total cash receipts	$fill in the blank 10	$fill in the blank 11	$fill in the blank 12