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Solutions Manual
PRESIDIO MANUFACTURING
Master Budget
Unit Sales
Selling Price
Total Sales Revenue
Cash Sales
Credit Sales
Total Cash Collections
Unit sales
Plus: Desired ending Inventory
Total Needed
Less: Beginning Inventory
Number of units to produce
Sales Budget
January
8300
$12.00
$99,600.00
February
9900
$12.00
$118,800.00
9600
$12.00
$115,200.00
February
$41,580.00
$64,740.00
March
$40,320.00
$77,220.00
$81,010.00
$106,320.00
$117,540.00
Production Budget
January
8300
990
9290
830
8460
February
9900
960
10860
990
9870
December
5917
$12.00
$71,000.00
March
March
9600
900
10500
960
9540
Page 1 of 8
Solutions Manual
Direct Materials Budget
January
8460
$
$
February
9870
3
25380
5922
31302
5076
26226
2 $
52,452.00 $
March
9540
3
29610
5724
35334
5922
29412
2 $
58,824.00 $
3
28620
5376
33996
5724
28272
2
56,544.00
$
$
47,059.20
11,308.80
53,726.40
58,368.00
March
4,293.00
53,490.40
March
Page 2 of 8
Solutions Manual
$
$
$
March
10,494.00
5,500.00
2,900.00
19,257.00
18,894.00
$
$
$
March
12,000.00
1,800.00
13,800.00
$
$
$
March
4,951.20
117,540.00
122,491.20
$
$
$
$
58,368.00
4,293.00
18,894.00
13,800.00
$
$
$
16,600.00
111,955.00
10,536.20
17,706.00
$
$
$
February
4,431.60
106,320.00
110,751.60
$
$
$
$
$
$
$
$
53,490.40
3,807.00
17,706.00
12,175.00
5,000.00
92,178.40
(6,568.40)
$
$
$
$
$
$
$
$
53,726.40
4,442.00
19,257.00
14,175.00
10,000.00
12,200.00
113,800.40
(3,048.80)
$
$
$
11,000.00
-
$
$
$
8,000.00
-
$
$
$
6,000.00
490.00
$
$
11,000.00
4,431.60
$
$
8,000.00
4,951.20
$
$
6,490.00
4,046.20
Page 3 of 8
Solutions Manual
$333,600.00
229,350.00
$104,250.00
$
40,150.00
4600
$59,500.00
$
490.00
17,703.00
$
$41,307.00
Page 4 of 8
April
9000
$12.00
$108,000.00 $
Solutions Manual
May
8600
12.00
103,200.00
Quarter
$37,800.00
$74,880.00
$112,680.00
Quarter
27800
900
28700
830
27870
Page 5 of 8
Solutions Manual
Quarter
27870
$
$
3
83610
5376
88986
5076
83910
2
167,820.00
$
$
$
$
Quarter
43,000.00
52,452.00
58,824.00
11,308.80
165,584.80
Quarter
12,542.00
Page 6 of 8
$
$
$
Quarter
30,657.00
16,500.00
8,700.00
55,857.00
$
$
$
Quarter
34,750.00
5,400.00
40,150.00
$
$
$
Quarter
4,600.00
304,870.00
309,470.00
$
$
$
$
$
$
$
$
165,584.80
12,542.00
55,857.00
40,150.00
10,000.00
33,800.00
317,933.80
(8,463.80)
$
$
$
19,000.00
6,000.00
490.00
$
$
12,510.00
4,046.20
Solutions Manual
Page 7 of 8
$
$
$
$
$
Solutions Manual
6.00
0.45
1.10
0.70
8.25
Page 8 of 8