現金預算兩題 - 會計

1.Ace has developed the following production budget for one of its products
for the second quarter of the year:
Product data:April(18,300 units),May(15,400 units),June(12,000 units)
Each unit takes 4 pounds of material A,which costs $5.0 per pound.Ace has
1,600 pounds of material on hand March,31 ,and wants and ending inventory
of material A at 5% of the next month's production.Production in July is
expected to be 12,000 units.How much material A needs to be purchased in May
and at what cost?

(A)$60,920 , $304,600
(B)$64,000 , $320,000
(C)$61,600 , $308,000
(D)$62,280 , $311,400

答案是(A)


2.A 2001 cashbudget is being prepared for the purchase of Toyo, a merchandise
item.
Budgeted date are:
Cost of goods sold for 2001 $ 300,000
Accounts payable 1/1/2001 20,000
Inventory-1/1/2001 30,000
12/31/2001 42,000
Purchase will be made in 12 equal monthly amounts and paid for in the
following month.What is the 2001 budgeted cash payment for purchases of
Toyo?
(A)$306,000
(B)$300,000
(C)$312,000
(D)$295,000

答案是(A)


這兩題我都不會算.....請高手幫忙解個題吧~拜託了感恩!!!

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