UNITS July August September October November December

FG, Beg 600 660 780 720 900 960

Production 560 670 590 780 810 680
FG, End 660 780 720 900 960 840
Goods Sold 500 550 650 600 750 800

COST July August September October November December

FG, Beg 3,300 3,300 3,900 3,600 4,500 4,800
Production 2,800 3,350 2,950 3,900 4,050 3,400
FG, End 3,300 3,900 3,600 4,500 4,800 4,200
Goods Sold 2,800 2,750 3,250 3,000 3,750 4,000

Amount %
Unit Price 11.25 225% 2750
Unit Cost 5.00 100% 2800
Gross margin 6.25 125%

Required:

Sales for the Third Quarter of 2023 19,800

Cost of sales for the first month of the fourth quarter of 2023 3,000

Cost of goods manufactured of the second month of the fourth quarter o 4,050

Cost of goods manufactured for the fourth quarter of 2023 11,350

January February
840
880
1,020
700 850

January February
4,200

0
4,200 0
FG UNITS January February March April May
FG, Beg 135,000 120,000 132,000 156,000 144,000
Production 185,000 232,000 284,000 228,000 336,000
FG, End 120,000 132,000 156,000 144,000 180,000
Goods Sold 200,000 220,000 260,000 240,000 300,000

RM Units - Sticks January February March April May

RM, Beg 120,000 185,600 227,200 182,400 268,800
Purchased 250,600 273,600 239,200 314,400 332,800
RM, End 185,600 227,200 182,400 268,800 265,600
Used 185,000 232,000 284,000 228,000 336,000

RM Units - Takoyaki January February March April May

RM, Beg 600,000 742,400 908,800 729,600 1,075,200
Purchased 882,400 1,094,400 956,800 1,257,600 1,331,200
RM, End 742,400 908,800 729,600 1,075,200 1,062,400
Used 740,000 928,000 1,136,000 912,000 1,344,000

Required:

1. Raw materials inventory for the second month of the first quarter
Total Cost UC
Stick 113,600 0.50
Takoyaki balls 908,800 1.00
Total 1,022,400 1.50

2. Direct materials used for the second quarter

Total Cost UC
Stick 448,000 0.50
Takoyaki balls 3,584,000 1.00
Total 4,032,000 1.50

3. Raw materials inventory purchased for the second month of the third quarter
Total Cost UC
Stick 162,800 0.50
Takoyaki balls 1,302,400 1.00
Total 1,465,200 1.50
4. Raw materials used for the first half of 2022
Total Cost UC
Stick 798,500 0.50
Takoyaki balls 6,388,000 1.00
Total 7,186,500 1.50
June July August September
180,000 192,000 204,000 210,000
332,000 352,000 356,000 318,000
192,000 204,000 210,000 198,000
320,000 340,000 350,000 330,000

June July August September

265,600 281,600 284,800 254,400
348,000 355,200 325,600 63,600
281,600 284,800 254,400 0
332,000 352,000 356,000 318,000

June July August September

1,062,400 1,126,400 1,139,200 1,017,600
1,392,000 1,420,800 1,302,400 254,400
1,126,400 1,139,200 1,017,600 0
1,328,000 1,408,000 1,424,000 1,272,000
FG UNITS January February March April
FG, Beg 105,000 110,000 102,500 97,500
Production 255,000 212,500 200,000 97,500
FG, End 110,000 102,500 97,500 0
Goods Sold 250,000 220,000 205,000 195,000

1. Total production for the first quarter of 2022 667,500

2. Direct labor cost for the first quarter of 2022

Production 667,500
DL per unit (100/1000) 0.10
Total 66,750

3. Direct labor costs charged to the ending inventory

of the second month of the first quarter of 2022

Production 102,500
DL per unit (100/1000) 0.10
Total 10,250
FG UNITS October November December January February
FG, Beg 2,600 2,850 3,300 3,150 2,700
Production 3,450 4,250 4,250 3,750 900
FG, End 2,850 3,300 3,150 2,700
Goods Sold 3,200 3,800 4,400 4,200 3,600

RM Units October November December January February

RM, Beg 2,000 2,760 3,400 3,400 3,000
Purchased 4,210 4,890 4,250 3,350 -2,100
RM, End 2,760 3,400 3,400 3,000 0
Used 3,450 4,250 4,250 3,750 900

FG UNITS October November December January February

FG, Beg 2,080,000 2,280,000 2,640,000 2,520,000 2,160,000
Production 2,760,000 3,400,000 3,400,000 3,000,000 720,000
FG, End 2,280,000 2,640,000 2,520,000 2,160,000 0
Goods Sold 2,560,000 3,040,000 3,520,000 3,360,000 2,880,000

RM Units October November December January February

RM, Beg 480,000 662,400 816,000 816,000 720,000
Purchased 1,052,500 1,222,500 1,062,500 837,500 -525,000
Abnormal loss 42,100 48,900 42,500 33,500 -21,000
RM, End 662,400 816,000 816,000 720,000 0
Used 828,000 1,020,000 1,020,000 900,000 216,000

0 0 0 0 0

1. Raw material purchases (in kg) for the month of November 4,890

2. Direct labor costs for the last quarter of 2023 3,824,000

3. Cost of goods manufactured, assuming any losses are considered ab 9,560,000

4. Finished goods inventory at the end of 2023. 2,520,000

5. Total cash disbursements related to production

DM 1,158,500
DL 1,360,000
FOH 1,000,000
Total 3,518,500
DM 240
DL 400 x 0.80 320
FOH 1.2M/5,000 240
Unit Costs 800

Cost % Weighted
Chicken 300 60% 180
Sweet Flower 150 40% 60
Total 100% 240

Raw Materials Costs before losses (96%) 250

 JAN FEB MAR APR
VOLUME 3,000 3,200 3,600 3,400
SP 10 10 10 12
SALES 30,000 32,000 36,000 40,800

CASH RECEIPTS
CASH SALES 6,000 6,400 7,200 8,160
CREDIT SALES
Oct2020 8,000
Nov2020 15,000 8,000
Dec2020 30,000 15,000 8,000
JAN 10,800 7,200 3,600 1,920
FEB 11,520 7,680 3,840
MAR 12,960 8,640
APR 14,688
MAY
JUN
JUL
AUG

TOTAL 69,800 48,120 39,440 37,248

1. Collections for Februa

2. Collections from August sale

3. Collections for the second quarter of 2021

4. Collections for July

5. Collections from June Credit Sales

 MAY JUN JUL AUG
4,000 4,200 4,400 4,500
12 12 12 12
48,000 50,400 52,800 54,000

9,600 10,080 10,560 10,800

2,048
4,320 2,304
9,792 4,896 2,611
17,280 11,520 5,760 3,072
18,144 12,096 6,048
19,008 12,672
19,440

43,040 46,944 50,035 52,032

48,120

30,240

127,232

50,035

18,144