# Actual Cost Standard Assignment

27) Tadeo Corp. has provided a part of its budget for the second quarter. Apr \$42,000 May \$40,000 Jun \$45,000 Cash payments: Purchases of direct materials Operating expenses Capital expenditures 6000 7000 0 7000 9000 4600 5000 7000 4000 The cash balance on April 1 is \$14,000. Assume that there will be no financing transactions or costs during the quarter. Calculate the projected cash balance at the end of May. A) \$83,000 B) \$56,000 C) \$20,600 562,400 28) Delbert, Inc. has prepared its third-quarter budget and provided the following data: Jul \$50,000 Aug \$39,600 Sep \$46,100 Cash collections Cash payments: Purchases of direct materials Operating expenses Capital expenditures 30,000 12,300 13,700 21,700 8 000 24,300 17,600 11,600 The cash balance on June 30 is projected to be \$4100.

The company has to maintain a minimum cash balance of \$5,000 and is authorized to borrow at the end of each month to make up any shortfalls. It may borrow in increments of \$5,000 and has to pay interest every month at an annual rate of 5%. All financing transactions are assumed to take place at the end of the month. The loan balance should be repaid in increments of \$5,000 whenever there is surplus cash. How much will the company have to barrow at the end of July? (A) \$10,000 B) \$5,000 C) \$15,000 D) \$0 29) June sales were \$27,000, while projected sales for July and August were \$51,000 and 569,000, respectively. Sales are 60% cash and 40% credit. All credit sales are collected in the month following the sale. Calculate expected collections for July A) \$10,800 B))\$41,400 C) \$30,600 D) \$36,600 30) For a manufacturer, the budgeted income statement A includes amounts from the sales, cost of goods sold, cash, and capital expenditures budgets B) &#39;s accrual-based C) does not include depreciation expense D) reports cash paid for purchases of direct materials 31) 31) A manufacturing company has prepared the operating budget, the cash budget, and the budgeted Income statement and is now preparing the budgeted balance sheet. The balance of Retained Earnings can be taken from the _ A) cost of goods sold budget B) schedule of cash receipts balance sheet of the previous year and the budgeted Income statement D) cash budget 32) Saniya Corp. is preparing their budget for the second quarter and provides the following data Apr May Jun Budgeted purchases of direct materials 320,000 \$24.000 \$21.000 Budgeted Cash Payments for Purchases of direct materials Apr May Jun 60% of previous month purchases 56.000 \$12.000 \$14,400 40% of current month purchases 8000 9800 200 Total cash payments 31.20 1.60 26.00 Assume that accounts payable pertains only to suppliers of direct materials inventory. Based on the above data, the amount of Accounts Payable that should be shown in the budgeted balance sheets of June 30 is_ (B)513,800 \$14,400 D) \$9200 33) Which of the following would not appear on a cash budget for a manufacturer? A) Salaries paid B) Cash payments for direct materials purchases CDDepreciation Expense D) Utilities paid 340) Infinity Clock Company prepared the following static budget for the year Static Budget Units/Volume 5000 Per Unit \$7.00 1.00 Sales Revenue Variable Costs Contribution Margin Fixed Costs Operating Income/(Loss) \$35.000 5000 30,000 3000 \$27.000 If a flexible budget is prepared at a volume of 7800 units, calculate the amount of operating income. The production level is within the relevant range. A) 53000 (B) \$43,800 C) \$7800 D) \$27,000 35) 35) Which of the following amounts of a flexible budget remains constant, within the specified relevant range, when the sales volume changes? A) total contribution margin B) total fixed costs C) total sales revenue D) total variable costs 36) 36) Which of the following amounts of flexible budget changes, within the specified relevant range with changes in sales volume? A total contribution margin B) variable cost per unit C) total fixed costs D) sales price per unit 37) Which of the following is the correct formula for measuring a cost variance? A) Cost Variance – (Actual Cast Standard Cost) + Actual Quantity B) Cost Variance – (Actual Cost Standard Cost) 7 Actual Quantity Cost Variance – (Actual Cost – Standard Cost) * Actual Quantity D) Cost Variance – (Actual Cost – Standard Cost) – Actual Quantity. .

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