21.

22.
24.
27.

27.1 1 rug = 36 skein of wool + 0.8 gallon of dye

Budget sales unit = 200,000
Wool Dye
Direct materials needed 200,000*36 = 7,200,000 skein 200,000*0.8 = 160,000 gallons
Beginning inventory 458,000 skein 4,000 gallons
$961,800 $23,680
D.M purchasing 7,200,000-458,000 = 6,742,000 skein 160,000-4,000 = 156,000 gallons
Price per unit $2 $6
6,742,000*2 = $13,484,000 156,000*6 = $936,000
DM budget 961,800+13,484,000 = $14,445,000 23,680+936,000 = $959,680
Total 14,445,000 + 959,680 = $15,404,680

27.2
Dyeing Weaving
1,440,000 machine hours 12,400,000 dmlh
Total budget cost $17,280,000 $31,620,000
Budgeted overhead cost 17,280,000/1,440,000 = $12 31,620,000/12,400,000 = $2.55

27.3

direct material
skein of wool 36 2
gallon of dye 0.8 6
direct labour 62 13
overhead cost
dyeing 7.2 12
weaving 62 2.55

27.4+5

sales 200,000 185,000

price 2,000 2,000
budget revenue 400,000,000 370,000,000

deductible units - 15,000

16909500
COGS 225,460,000 208,550,500

27.6
37.

37.1
Thingone Thingtwo
Units 62,000 46,000
Price 172 264
Budget revenue 10,664,000 12,144,000

37.2
46.

Stretch budget, but have to be doable.