15. A company budgets labor costs at 15 per hour. If the production process requires 5 hours per unit and 1,000 units are planned, what is the total labor budget? A. 7,500 B. 15,000 C. 75,000 D. 5,000 16. If a company budgets sales of 20 ,000 units, desires ending inventory of 4,000 units, and has a beginning inventory of 2 ,000 units, the required production is: A. 18,000 units B. 20,000 units C. 22,000 units D. 24,000 units 17. A company had the following sales: March 60,000 April 80,000, and May 100,000. If 50% of sales are collected in the month of sale, 30% in the following month, and 20% two months later, what are the cash receipts for May? A 50,000 B 78,000 C. 80,000 D. 86,000 18. If a company pays 70% of its purchases in the current month and 30% in the following month, how much will it disburse in February for January purchases of 60,000 A. 18,000 B. 42,000 C. 60,000 D. 78,000 19. A cash budget shows cash inflows of 50,000 cash outflows of 45,000 and a beginning cash balance of 10,000 If the company has a minimum cash balance requirement of 15,000 how much must it borrow? A. 0 B. 5,000 C. 10,000 D. 15,000 20. A company anticipates cash inflows of 200,000 outflows of 180,000 and a beginning cash balance of 25,000 If the company has a minimum cash balance requirement of 30,000 how much surplus or deficit will it have? A. 15,000 surplus B. 5,000 deficit C. 10,000 surplus D. 25,000 deficit

Question

15. A company budgets labor costs at 15 per hour. If the production process requires 5 hours per unit and 1,000 units are planned, what is the total labor budget? A. 7,500 B. 15,000 C. 75,000 D. 5,000 16. If a company budgets sales of 20 ,000 units, desires ending inventory of 4,000 units, and has a beginning inventory of 2 ,000 units, the required production is: A. 18,000 units B. 20,000 units C. 22,000 units D. 24,000 units 17. A company had the following sales: March 60,000 April 80,000, and May 100,000. If 50% of sales are collected in the month of sale, 30% in the following month, and 20% two months later, what are the cash receipts for May? A 50,000 B 78,000 C. 80,000 D. 86,000 18. If a company pays 70% of its purchases in the current month and 30% in the following month, how much will it disburse in February for January purchases of 60,000 A. 18,000 B. 42,000 C. 60,000 D. 78,000 19. A cash budget shows cash inflows of 50,000 cash outflows of 45,000 and a beginning cash balance of 10,000 If the company has a minimum cash balance requirement of 15,000 how much must it borrow? A. 0 B. 5,000 C. 10,000 D. 15,000 20. A company anticipates cash inflows of 200,000 outflows of 180,000 and a beginning cash balance of 25,000 If the company has a minimum cash balance requirement of 30,000 how much surplus or deficit will it have? A. 15,000 surplus B. 5,000 deficit C. 10,000 surplus D. 25,000 deficit

Answer 1

15. The total labor budget can be calculated by multiplying the labor cost per hour by the number of hours required per unit and then by the number of units planned. So, the total labor budget is

15 \times 5 \times 1,000 = \

. Therefore, the correct answer is C.

75,000

20,000 + 4,000 - 2,000 = 22,000

0.20 \times 60,000 + 0.30 \times 80,000 + 0.50 \times 100,000 = \

. Therefore, the correct answer is D.

86,000

0.30 \times 60,000 = \

. Therefore, the correct answer is A.

18,000

(45,000 + 15,000) - (50,000 + 10,000) = \

. Therefore, the correct answer is A.

0

(200,000 + 30,000) - (180,000 + 25,000) = \

surplus. Therefore, the correct answer is A.

5,000$ surplus.

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