TAREA 5.

2 Conjunto B de ejercicios

Mariel Cruz

Administración De Empresas

NUC University Online Division

ACCO 3520 - 3004ONL

Profesor, Manfredo Rodríguez

9 de abril de 2024

1
1.

Royal Furniture Co.

Sales Budget
For the month ending on February 28
Product and area Unit sales volume Unit selling price Total Sales
King:

Northern domestic 610 $780 $470,800

Southern Domestic 340 $780 $265,200
International 360 $850 $306,000

Total 1,310 $1,047,000

Prince:
Northern domestic 750 $550 $412,500
Southern Domestic 440 $550 $242,000
International 290 $600 $174,000
Total 1,480 $828,500
Total revenue sales
$1,875,500

2
2.

Royal Furniture Co.

Production Budget
For the month ending on February 28
Units
King Prince
Expected units to be sold 1,310 1,480
Plus, desired inventory, February 28 80 35
Total 1,390 1,515
Less estimated inventory, February 1 90 25
Total units to be produced 1,300 1,490

3.

Royal Furniture Co.

Direct Materials Purchase Budget
For the month ending on February 28
Fabric (sq. yds.) Wood (linear ft.) Filler (cu. ft.) Springs
(unit)
King 7.800 49.400 5,460 20,800
Prince 5,960 38,740 5,066 17,880
Plus, desired inventory
February 28 390 650 300 540
Total 14,150 88,790 10,826 39,220
Less estimated inventory
February 1 420 580 250 600
Total units to be purchased 13730 88,210 10,576 38,560
Unit Price $ 12.00 $ 7.00 $ 3.00 $ 4.50
Total direct materials to be
Purchased $ 164,760 $ 617,470 $ 31,728 $ 173,520
Total $987,478

3
 Working
fabric Wood Filler Springs
King =1300*6 =1300*38 =1300*4.2 =1300*16
Prince =1490*4 =1490*26 =1490*3.4 =1490*12

4.

Royal Furniture Co.

Direct Labor Cost Budget
For the month ending on February 28
Framing Department Cutting Department Upholstery Department
Hours required for production
King 1,560 650 1,040
Prince 1490 596 894
Total 3,050 1,246 1,934

Hourly Rate $ 12.00 $ 14.00 $ 15.00

Total direct labor cost $ 36,600 $ 17,444 $ 29,010
Total $ 83,054

Working
Framing Cuttin Upholstery
g
Hours Required for
Production
King =1300*0.8
=1300*1.2 =1300*0.5
Prince =1490*0.6
=1490*1 =1490*0.4

4
Referencias

Llamas, J. (2020, December 9). Presupuesto operativo. Economipedia.

https://economipedia.com/definiciones/presupuesto-operativo.html