Vista Inc.. sells a single product, which they call a Rattler and utilize a monthly master budget, developed at least six months in advance of the budget year with the fiscal year ending December 31. A master budget has been prepared for Vista for the year ended December 31, 2008.

As a management accountant on what modifications that can be made with the budget to increase Net Income other than increasing sales based on the budgets you produced. There should be a minimum of 7-10 actions this company can take to reduce areas and make more modifications to increase revenue a decrease cost.

Sales cannot be increased to maintain their competative nature.

DOSE O OS TIEDOSTLE SOOS TEE SSC 95 SO SOL S SOC November December 25 175.000 .000 125.000 IS 330.000 100.000 55725.000 25.000 1.000 16000 Toall a s 3 10 nary February March April May August 21,750 47.500 4.750 4.750 9.500 9.500 166,50 2,50 Rate of inventory to future sales Budgeted ending wory calde o recebe based on December 2006 and November 2005 umed that the production in mir 2005 is, and the ending inventory of 7,1% 4.70 148 1.750 140 141 1425 4.750 47,500 4.750 230 4.750 2,50 9.500 9.500 the of lawaryan Thal e ct February 2007 11 17 19000 45,226.175 1600 12,1 12,50 167.250 7.12 IV 1.40 17 575 14.250 1.435 675 470 1,45 20 20 175 1500 10. Vista Inc. January February March April May Total Units to be produced e d ending inventory units of safety stock) Budgeted sales units for the period Number of units in beginning inventory 53,500700 1 11000 100 Il le 1 1000 1000 Manuary February March April May June My August Septe 2.000 .000 .000 5.000 .000 10000 10000 10,000 175.000 125.000 Wory to futures ory 100 1 15.000 101 o 000 1000 1000 12.0 7.10 12.00 0 000 SONO 2000 1.000 1.000 ,00 183. 178.500 5000 0 00 100 100 18 1. - 860883 FEBBE ER SES BE 1 BERES NEBE SELBST BE SRBIRIER REISIKIRI SAGOTAC 50 12.0 2 010 2010 SS 11 TERET EEEEEEEEEEE BESEDIESEL BEDDE I Loiiii BEHET LI Le Blog THE FATA B ESED LEEBELL TE DE BASE BELLELLI BEBEDO DE BEBE PETE BELLE EBBE LED BBB HEILIGE GEE BEG BABES B . BDN M illi B EBELUSI bibi BEBE ! 1999 NTEREDE E EEEEEE SERE BILE EL BAUTUBE 5131 EFERRED PERSEDIA BEBE BEBE DE BE EL BE DE BESTE BE SEDE ABEDO ISSE OBSEITE JE BESED Ed BBB luce, it! I . | REST 33 LEEEEEE ELLER SEBEL BIELE EESEEN BECEL SOCIE ....... 5 ... 689330 LESEN TI Schedule E BE33333333 0902099 Vita inc ache s from Sale IT SET as we GEE HEBBEN LEERDE 9392 BEGRENA TEE BE BE SEE BE BEE JE ZA THEM SES le PE Salas JEFF ES DE FEE LIBBB18 DOSE O OS TIEDOSTLE SOOS TEE SSC 95 SO SOL S SOC November December 25 175.000 .000 125.000 IS 330.000 100.000 55725.000 25.000 1.000 16000 Toall a s 3 10 nary February March April May August 21,750 47.500 4.750 4.750 9.500 9.500 166,50 2,50 Rate of inventory to future sales Budgeted ending wory calde o recebe based on December 2006 and November 2005 umed that the production in mir 2005 is, and the ending inventory of 7,1% 4.70 148 1.750 140 141 1425 4.750 47,500 4.750 230 4.750 2,50 9.500 9.500 the of lawaryan Thal e ct February 2007 11 17 19000 45,226.175 1600 12,1 12,50 167.250 7.12 IV 1.40 17 575 14.250 1.435 675 470 1,45 20 20 175 1500 10. Vista Inc. January February March April May Total Units to be produced e d ending inventory units of safety stock) Budgeted sales units for the period Number of units in beginning inventory 53,500700 1 11000 100 Il le 1 1000 1000 Manuary February March April May June My August Septe 2.000 .000 .000 5.000 .000 10000 10000 10,000 175.000 125.000 Wory to futures ory 100 1 15.000 101 o 000 1000 1000 12.0 7.10 12.00 0 000 SONO 2000 1.000 1.000 ,00 183. 178.500 5000 0 00 100 100 18 1. - 860883 FEBBE ER SES BE 1 BERES NEBE SELBST BE SRBIRIER REISIKIRI SAGOTAC 50 12.0 2 010 2010 SS 11 TERET EEEEEEEEEEE BESEDIESEL BEDDE I Loiiii BEHET LI Le Blog THE FATA B ESED LEEBELL TE DE BASE BELLELLI BEBEDO DE BEBE PETE BELLE EBBE LED BBB HEILIGE GEE BEG BABES B . BDN M illi B EBELUSI bibi BEBE ! 1999 NTEREDE E EEEEEE SERE BILE EL BAUTUBE 5131 EFERRED PERSEDIA BEBE BEBE DE BE EL BE DE BESTE BE SEDE ABEDO ISSE OBSEITE JE BESED Ed BBB luce, it! I . | REST 33 LEEEEEE ELLER SEBEL BIELE EESEEN BECEL SOCIE ....... 5 ... 689330 LESEN TI Schedule E BE33333333 0902099 Vita inc ache s from Sale IT SET as we GEE HEBBEN LEERDE 9392 BEGRENA TEE BE BE SEE BE BEE JE ZA THEM SES le PE Salas JEFF ES DE FEE LIBBB18