Hesterman Corporation Makes One Product and Has Provided the Following

question 77

Multiple Choice

Hesterman Corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations: Credit sales are collected:40% in the month of the sale60% in the following monthThe ending finished goods inventory should equal 40% of the following month's sales. The ending raw materials inventory should equal 20% of the following month's raw materials production needs.The budgeted required production for May is closest to:

• A) 11,240 units
• B) 9,400 units
• C) 15,000 units
• D) 18,760 units

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Definitions:

Enthalpy

A thermodynamic quantity equivalent to the total heat content of a system, representing the amount of energy needed to create a system plus the work needed to make room for it in its environment.

Free Energy

A thermodynamic quantity that represents the amount of work that can be performed by a system at a constant temperature and pressure.

Entropy

Disorderliness; a quantitative measure of the amount of the random, disordered energy that is unavailable to do work.

Cofactor

A nonprotein substance needed by an enzyme for normal activity; some cofactors are inorganic (usually metal ions); others are organic (coenzymes).