1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Required production (units) ............ 5,000 8,000 7,000 6,000 26,000 Raw materials per unit (grams) ....... × 8 × 8 × 8 × 8 × 8 Production needs (grams) ............... 40,000 64,000 56,000 48,000 208,000 Add desired ending inventory (grams) ....................................... 16,000 14,000 12,000 8,000 8,000 Total needs (grams) ....................... 56,000 78,000 68,000 56,000 216,000 Less beginning inventory (grams) .... 6,000 16,000 14,000 12,000 6,000 Raw materials to be purchased (grams) ....................................... 50,000 62,000 54,000 44,000 210,000 Cost of raw materials to be
purchased at $1.20 per gram ....... $60,000 $74,400 $64,800 $52,800 $252,000 Schedule of Expected Cash Disbursements for Materials Accounts payable, beginning
balance ....................................... $ 2,880 $ 2,880 1st Quarter purchases .................... 36,000 $24,000 60,000 2nd Quarter purchases ................... 44,640 $29,760 74,400 3rd Quarter purchases .................... 38,880 $25,920 64,800 4th Quarter purchases .................... 31,680 31,680 Zan Corporation
Direct Materials Budget 2.
Total cash disbursements for materials
$38,880 $68,640 $68,640 $57,600 $233,760
1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Required production (units) ............ 5,000 8,000 7,000 6,000 26,000 Direct labor-hours per unit .............. × 0.20 × 0.20 × 0.20 × 0.20 × 0.20 Total direct labor-hours needed....... 1,000 1,600 1,400 1,200 5,200 Direct labor cost per hour ............... × $11.50 × $11.50 × $11.50 × $11.50 × $11.50 Total direct labor cost ..................... $ 11,500 $ 18,400 $ 16,100 $ 13,800 $ 59,800 Zan Corporation
Direct Labor Budget
因篇幅问题不能全部显示，请点此查看更多更全内容