ProGrads 卷別
成本與管理會計學
計算國立政治大學 2026 · 考試 · 第 4 題
考科成本與管理會計學
Health Corporation has the following budgeted sales for the next six-month period:
| Month | Unit Sales |
|---|---|
| June | 90,000 |
| July | 120,000 |
| August | 210,000 |
| September | 150,000 |
| October | 180,000 |
| November | 120,000 |
There were 30,000 units of finished goods in inventory at the beginning of June. Plans are to have an inventory of finished products that equal 20% of the unit sales for the next month.
Five pounds of materials are required for each unit produced. Each pound of material costs $8. Inventory levels for materials are equal to 30% of the needs for the next month. Materials inventory on June 1 was 15,000 pounds.
Required:
Prepare a purchases budget in pounds for August and give total purchases in both pounds and dollars for July.