The Jung Corporation's Production Budget Calls for the Following Number

question 21

Multiple Choice

The Jung Corporation's production budget calls for the following number of units to be produced each quarter for next year: $\begin{array}{lrr}\text { Budgete}&\text { dproduction }\\ \text {Quarter 1. } & \text {45,000 units}\\ \text { Quarter 2 } &\text {38,000 units}\\ \text { Quarter 3. } & \text {34,000 units}\\ \text { Quarter 4 } & \text {48,000 units}\\\end{array}$

Each unit of product requires three pounds of direct material. The company's policy is to begin each quarter with an inventory of direct materials equal to 30% of that quarter's direct material requirements. Budgeted direct materials purchases for the third quarter would be

• A)114,600 pounds.
• B)89,400 pounds.
• C)38,200 pounds.
• D)29,800 pounds.

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Definitions:

Stepparents

Individuals who are married to a biological parent of a child and may take on parental responsibilities without being the child’s biological parent.

Nuclear Families

A family group consisting of two parents and their children (biological or adopted), considered a basic social unit.

Single-mother Households

Family units headed by a female parent without the presence of a spouse or male partner.

Single-father Households

Living arrangements where one man is the primary or sole caregiver and guardian for one or more children.