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The budget committee would not normally include the
Question 9
Which of the following is not an operating budget?
Question 10
The production budget shows expected unit sales are 100,000. The
required production units are 104,000. What are the beginning and
desired ending finished goods units, respectively?
Question 11
A company budgeted unit sales of 204,000 units for January, 2013 and
240,000 units for February 2013. The company has a policy of having
an inventory of units on hand at the end of each month equal to 30%
of next month's budgeted unit sales. If there were 61,200 units of
inventory on hand on December 31, 2012, how many units should be
produced in January, 2013 in order for the company to meet its goals?
Question 12
The following information is taken from the production budget for the
first quarter:
Beginning inventory in units
Sales budgeted for the quarter
Production capacity in units

1,200
456,000
472,000

How many finished goods units should be produced during the quarter
if the company desires 3,200 units available to start the next quarter?
Question 13
A company determined that the budgeted cost of producing a product
is $30 per unit. On June 1, there were 80,000 units on hand, the sales
department budgeted sales of 300,000 units in June, and the company