specialized learning has decided to revise its budget to show fourth quarter sales of 950 tablets due to the expectation of increased holiday sales. First quarter sales for the following year are expected to be 850. the compang desires to have an ending finished goods invwmforh each quarter equal to 40% of the next quarters sales. revise the sales budget.

revise the production budget

a. Direct materials budget: since profuction will_ the amiunf of direct materials required will__ therefore__ purchases of material will be required

b Direct labor budget: the changw in production will__ the amount of labor required therefore direct labor costs will

c. manufacturing overhead budget: the change in production will__ the amount of variable manufacturing overhead therefore variable manufacturing overhead costs will__. fixed costs will__ the chnage in production takes specialized learning out of its relevant range

d cost of goods sold budget: the change in production will__ the production cost per unit because the fixed costs will be distributed among__ units. in other words the predetermined overhead allocation rate will__ the change in production will have a __ effecr on production costs because manufacturinf costs are a __ portion of the total production costs. therefore total cost of goods sold will__ due to thebincrease in units sold.

e. selling and administrative expense budget: fixed selling and administrative costs will __ the increase in sales takes specialized learninf oht of its relevant range. the variabke selling and administrative cost, suplies, will __ with the change in sales

i (Click the icon to Specialized Learning has decided to revise its budget to show fourth quarter sales of 950 tablets due to the expectation of increased anding Finished Goods Inventory each quarter equal to 40% of the next quarter's sales. Read the requirements. Requirement 1a. Revise the sales budget. Specialized Learning Sales Budget For the Year Ended December 31, 2027 First Second Third Quarter Quarter Quarter Fourth Quarter Total Budgeted tablets to be sold Sales price per unit Total sales Requirement 1b. Revise the production budget. Specialized Learning Production Budget For the Year Ended December 31, 2027 First Second Third Fourth Quarter Quarter Quarter Quarter Total Dhoose from any list or enter any number in the input fields and then continue to the next question. ending Finished Goods Inventory each quarter equal to 40% of the next quarter's sales. Read the requirements Requirement 1b. Revise the production budget. Specialized Learning Production Budget For the Year Ended December 31, 2027 First Second Third Quarter Quarter Quarter Fourth Quarter Total Plus: Total tablets needed Less Budgeted tablets to be produced Requirement 2. Describe how the following budgets will be affected (without revising the budgets): a. Direct materials budget. Since production will the amount of direct materials required will : therefore, b. Direct labor budget. The change in production will the amount of labor required; therefore, direct labor costs will Manufacturinn nyerhead hunt. The channe in nindutinn will the amount of variable manufachirinn erhand therefore Choose from any list or enter any number in the input fields and then continue to the next question. Requirement 2. Describe how the following budgets will be acted without revising the guts a. Direct material budget. Since production wil the amount of direct material required wil purchases of me will be required b. Oired labor budget. The change in production the amount of labor required, therefore, who co will c. Manufacturing overhead budget. The change in production wil the amount of variabile manufacturing vertettherefore, variatiemanating how Facob the can is production takes Specialized Learning out of its relevantage d. Cont of goods sold budget. The change in production will the production cost per un because the feed costs will be used among is in other words, hand van The change in production will have a effect on production costs because food manufacturing overhead costs are portion of the total production coul. Therefore colos old units sold Selling and administrative experse budget Festing and administrative costs wil the increase in sales takes Specialized Learning out of its relevantage. The wing and administract. Buple w with the change in sales i More Info d to Specialized Learning Sales Budget For the Year Ended December 31, 2027 First Second Third Quarter Quarter Quarter Fourth Quarter Total Budgeted tablets to be sold Sales price per unit 700 300 $ 350 300 S 550 300 $ 700 300S 2,300 300 $ s Total sales 210,000 $ 105,000 $ 165,000 $ 210,000 S 690,000 Specialized Learning Production Budget For the Year Ended December 31, 2027 First Second Third Quarter Quarter Quarter costs w Fourth Quarter Total overhea 700 350 220 550 280 700 340 2,300 340 old will 140 Budgeted tablets to be sold Plus: Desired tablets in ending inventory Total tablets needed Less: Tablets in beginning inventory 840 400 570 140 830 220 1,040 280 2,640 400 illing and Print Done More Info Less: Tablets in beginning inventory 400 140 220 280 400 Budgeted tablets to be produced 440 430 610 760 2,240 Specialized Learning Direct Materials Budget For the Year Ended December 31, 2027 First Third Fourth Second Quarter Quarter Quarter Quarter Total 440 430 610 3 760 31 2,240 3 3 3 1,290 1,320 387 1,830 684 2,280 1,452 6,720 1452 549 Budgeted tablets to be produced Direct materials (pounds) per tablet Direct materials needed for production Plus Desired direct materials in ending inventory (pchends) otal direct materials needed ess: Direct materials in beginning inventory (pounds) udgeted purchases of direct materials irect materials cost per pound 1,707 1,200 1,839 387 2,514 549 3,732 684 8,172 1,200 507 1,452 1,965 85||$ 3,048 855 6,972 85 S 85|S 85$ $ 43,095 S 123,420|| 167025 S 259,0805 592,620 udgeted cost of direct materials purchases Specialized Learning Print Done More Info 1 Direct Labor Budget For the Year Ended December 31, 2027 First Second Third Fourth Quarter Quarter Quarter Quarter Total 430 610 760 2.240 Budgeted tablets to be produced Direct labor hours per unit Direct labor hours needed for production 440 21 2 2 2 2 880 860 1,220 16||$ 1,520 16 $ 4,480 16 Direct labor cost per hour $ 16||$ 16||$ $ 14,080||$ 13,760||$ Budgeted direct labor cost 19,520||$ 24,320 | s 71,680 Specialized Learning Manufacturing Overhead Budget For the Year Ended December 31, 2027 First Second Third Fourth Quarter Quarter Quarter Quarter Total Budgeted tablets to be produced 430 81 760 440 10 S 2.240 10 S VOH cost per tablet 101$ 10S 10||$ Budgeted VOH $ 4.400 4,300 S 6.100S 7,600 22,400 Print Done 7 of 7 (6 complete) * More Info $ 4,400||$ 4,300 $ 6,100 S 7,600 $ 22.400 Budgeted VOH Budgeted FOH Depreciation Utilties, insurance, property taxes Total budgeted FOH Budgeted manufacturing overhead costs 6,500 14,780 6,500 14.780 6,500 14,780 6,500 14,780 26,000 59,120 21,280 21,280 21,280 21,280 85,120 $ 25,680s 25,580 $ 27,380 S 28,880||$ 107,520 880 860 1,220 1.520 Direct labor hours Budgeted manufacturing overhead costs Predetermined overhead allocation rate $ s 4.480 107,520 24 Specialized Learning Cost of Goods Sold Budget For the Year Ended December 31, 2027 First Second Third Fourth Quarter Quarter Quarter Quarter Total S S Beginning inventory Tablets produced and sold in 2027 88,000 100,500 $ 88.000 636,500 117.250 $ 184,250 $ 234,500 TAR 347.00 KA 2345 728.50 More Info First Second Third Fourth Quarter Quarter Quarter Quarter Total $ $ Beginning inventory Tablets produced and sold in 2027 88,000 100,500||$ 117.250||$ 184 250||$ 234,500 88,000 636,500 724,500 $ Total budgeted cost of goods sold 188,500 $ 117.250S 184,250||$ 234,500 $ Specialized Learning Selling and Administrative Expense Budget For the Year Ended December 31, 2027 First Second Third Fourth Quarter Quarter Quarter Quarter Total $ 32,000 $ 32,000 $ 32.000 128,000 32,000 $ 22.000 22.000 22,000 88,000 Salaries Expense Rent Expense Insurance Expense Depreciation Expense 22.000 2,900 2,900 2.900 2,900 111 600 1.100 4,400 1.100 2,100 1.100 1.050 1.100 2.100 1,650 6,900 Supplies Expense" $ 60,100 $ 59,050 $ 59,650 $ 60,100 $ 238,900 Total budgeted selling and administrative expense Supplies expense is 1% of sales revenue