. Wildwood Company budgeted purchases of 20,000 units.

The budgeted beginning inventory was 4,800 units

and the budgeted ending inventory was 6,000 units. Budgeted sales were
a. 18,800 units.
b. 21,200 units.
c. 24,800 units.
d. 26,000 units.

c 32. Menomonie Company budgeted sales of 18,000 units. The budgeted beginning inventory was 3,000 units
and the budgeted ending inventory was 5,000 units. Budgeted production is
a. 23,000 units.
b. 21,000 units.
c. 20,000 units.
d. 16,000 units.

d 33. Baker Company budgets supplies as $20,000 + ($1.20 x direct labor hours). Baker has budgeted 18,000
direct labor hours, $130,000 direct labor cost. The flexible budget allowance for supplies is
a. $18,000.
b. $20,000.
c. $150,000.
d. some other number.

b 34. Equinox Company budgeted sales of 44,000 units for January, 60,000 for February. The budgeted
beginning inventory for January 1 was 14,000 units. Equinox desires an ending inventory equal to
one-half of the following month's sales needs. Budgeted production for January is
a. 74,000 units.
b. 60,000 units.
c. 52,000 units.
d. 28,000 units.

c 35. Sams Company manufactures a single product. It keeps its inventory of finished goods at 75% the
coming month's budgeted sales, inventory of raw materials at 50% of the coming month's budgeted
production needs. Each unit of product requires two pounds of materials. The production budget is,
in units: May, 1,000; June, 1,200; July, 1,300; August, 1,600. Raw material purchases in June would
be