David, Inc Finished Goods Inventory on March 31: 120 Units
Raw Materials

question 8

Essay

David, Inc.is preparing its master budget for the second quarter.The following sales and production data have been forecasted:
$\begin{array}{llllll}& \underline{ \text { April } }& \underline{\text { May }} & \underline{ \text { June } } &\underline{ \text{ July } }& \underline{ \text { August } }\\\text { Unit sales } & 400 & 500 & 520 & 480 & 540\end{array}$ Finished goods inventory on March 31: 120 units
Raw materials inventory on March 31: 450 pounds
Desired ending inventory each month:
Finished goods:30% of next month's sales
Raw materials:25% of next month's production needs
Number of pounds of raw material required per finished unit: 4 lb.
Number of direct labor hours to produce each unit: 3 hours
Labor rate per hour: $10
(a)How many units should be produced during April and May?
(b)How many pounds of raw materials should be purchased in April?
(c)What is the budgeted labor cost for April?

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Definitions:

Child Abuse

Any action by another person – adult or child – that causes significant harm to a child, including physical, sexual, emotional harm, or neglect.

Bite Marks

Evidence of being bitten, often identifiable on the skin and can be used forensically to identify attackers in certain cases.

Abusive Behavior

Actions that intentionally cause physical, emotional, psychological, or sexual harm to another person.

Family Violence

A pattern of abusive behaviors by one or more family members against another, including physical, sexual, emotional abuse, and neglect.