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Ming Company has budgeted sales at 6,300 units for the next fiscal year, and desires to ha

ve 590 good units on hand at the end of that year.Beginning inventory is 470 units.Ming has found from past experience that 10% of all units produced do not pass final inspection, and must therefore be destroyed. How many units should Ming plan to produce in the next fiscal year？ Ming 公司下一年度预算销量为 6,300 件，在下一年年底将会有 590 件库存商品。期初存货为 470 件。公司根据以往经验，所生产产品中，有 10%最终通不过质检，必须被销毁。请问公司下一年度应该计划生产多少单位产品？

A.6,890.

B.7,062.

C.7,133.

D.7,186.

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更多“Ming Company has budgeted sale…”相关的问题

第1题

Tyler Company produces one product and budgeted 220,000 units for the month of August with

the following budgeted manufacturing costs. Tyler公司生产单一产品，八月份预算产量为220,000件，预算的制造成本如下：

The variable cost per unit and the total fixed costs are unchanged within a production range of 200,000 to 300,000 units per month.The total for the batch set-up cost in any month depends on the number of production batches that Tyler runs.A normal batch consists 50,000 units unless production requires less volume.In the prior year, Tyler experienced a mixture of monthly batch sizes of 42,000 units, 45,000 units, and 50,000 units.Tyler consistently plans production each month in order to minimize the number of batches.For the month of September, Tyler plans to manufacture 260,000 units.What will be Tyler’s total budgeted production costs for September?在月产量为 200,000 —300,000 件的范围内时，单位变动成本和总的固定成本保持不变。每月批量调整准备成本总额，均取决于公司当月的生产批次。一般而言每批产 50,000 件，除非生产上要求少于此数。以前年度中，公司曾经月度每批产过 42,000, 45,000 和 50,000 件。为了尽量减少生产批次，公司坚持每个月都要编生产计划。九月份公司计划生产 260,000 件。请问公司九月份预算的生产成本总额为多少？

A.$3,754,000.

B.$3,930,000.

C.$3,974,000.

D.$4,134,000.

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第2题

Streeter Company produces plastic microwave turntables.Sales for the next year are expecte

d to be 65,000 units in the first quarter, 72,000 units in the second quarter, 84,000 units in the third quarter, and 66,000 units in the fourth quarter.Streeter maintains a finished goods inventory at the end of each quarter equal to one half of the units expected to be sold in the next quarter.How many units should Streeter produce in the second quarter? Streeter 公司从事微波炉的塑料转盘的生产。公司明年的四个季度的销量分别预计为 65,000，72,000， 84,000，66,000 单位。公司在每个季度末的产品库存量要保持为下一个季度销量的 50%。请问第二季度应该生产多少单位？

A.72,000 units.72,000 单位

B.75,000 units.75,000 单位

C.78,000 units.78,000 单位

D.84,000 units.84,000 单位

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第3题

Hannon Retailing Company prices its products by adding 30% to its cost.Hannon anticipates

sales of $715,000 in July, $728,000 in August, and $624,000 in September.Hannon’s policy is to have on hand enough inventory at the end of the month to cover 25% of the next month’s sales.What will be the cost of the inventory that Hannon should budget for purchase in August? Hannon 零售公司的定价策略为在其成本上加成 30%。公司预计 7；8；9 ；月份的销售额分别为$715,000， $728,000，$624,000 。公司的销售政策是每个月月末保持的库存量要足敷下月销量的 25%。请问在 8 月份公司的预算上，存货采购成本应该是多少？

A.$509,600.

B.$540,000.

C.$560,000.

D.$680,000.

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第4题

Ace Manufacturing plans to produce two products, Product C and Product F, during the next

year, with the following characteristics. Ace 公司计划在明年生产两种产品，产品 C 和产品 F，资料如下：

Total projected fixed costs for the company are $30,000.Assume that the product mix would be the same at the breakeven point as at the expected level of sales of both products.What is the projected number of units (rounded) of Product C to be sold at the breakeven point? CMA Exam Retired Questions ? 2008 Institute of Certified Management Accountants 公司的总固定成本预计为$30,000。假设在盈亏平衡点上产品组合与预计的销量水平的产品组合一致。请问在盈亏平衡点上预计要销售多少单位的产品 C？（结果保留近似值）

A.2,308 units.2,308 单位

B.9,231 units.9,231 单位

C.11,538 units.11,538 单位

D.15,000 units.15,000 单位

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第5题

Troughton Company manufactures radio－controlled toy dogs.Summary budget financial data for

Troughton Company manufactures radio-controlled toy dogs.Summary budget financial data for Troughton for the current year are as follows.Troughton 公司生产遥控玩具狗。公司今年的预算财务数据概况如下：

Troughton uses an absorption costing system with overhead applied based on the number of units produced, with a denominator level of activity of 5,000 units.Underapplied or overapplied manufacturing overhead is written off to cost of goods sold in the year incurred.The $20,000 budgeted operating income from producing and selling 5,000 toy dogs planned for this year is of concern to Trudy George, Troughton’s president.She believes she could increase operating income to $50,000 (her bonus threshold) if Troughton produces more units than it sells, thus building up the finished goods inventory. How much of an increase in the number of units in the finished goods inventory would be needed to generate the $50,000 budgeted operating income? Thoughton 公司采用吸收成本方法把制造费用按产品数量进行分配，即用 5000 单位为分母，然后算出分配率，据以把制造费用分配到各项产品上去。少分或多分的制造费用计入该年的产品销售成本。$20,000 的预算经营收益来自生产和销售 5000 单位的玩具狗，公司的总裁 Trudy George 比较关心这个数字。她认为如果公司的产量大于销量，进而形成并增加成品存货，就能把预算的经营收益增加到$50,000，这也是她能拿到奖金的起点收益。请问要使得预算的经营收益达到$50,000，则必须使产成品库存数增加到多少？

A.556 units.556 单位

B.600 units.600 单位

C.1,500 units.1500 单位

D.7,500 units.7500 单位

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第6题

Netco’s sales budget for the coming year is as follows. Netco 公司下一年度的销售预算如下：

Items 1 and 3 are different models of the same product、Item 2 is a complement to Item 1.Past experience indicates that the sales volume of Item 2 relative to the sales volume of Item 1 is fairly constant. Netco is considering an 10% price increase for the coming year for Item 1, which will cause sales of Item 1 to decline by 20%, while simultaneously causing sales of Item 3 to increase by 5%.If Netco institutes the price increase for Item 1, total sales revenue will decrease by 产品 1 和产品 3 是同一种产品的不同规格。产品 2 是产品 1 的互补品。过去的经验表明产品 1 和产品 2 之间的销量关系保持相当稳定。Netco 正在考虑来年对产品 1 加价 10%，但这会导致其销量下降 20%，同时产品 3 的销量增加 5%。如果 Netco 对产品 1 加价 10%，则总销售收入将会下降多少？

A.$1,050,000.

B.$850,000.

C.$750,000.

D.$550,000.

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第7题

Stumphouse Cheese is in the process of implementing a cost improvement system with kaizen

costing as the basis for budgeting all manufacturing activities、This will be utilized over the next four years in an attempt to become more profitable.The target reduction rate has been set at 5% of fixed overhead costs. Total fixed overhead costs for this year were $900,000、What is the budgeted amount for the next two years using kaizen costing? Stumphouse 公司正在施行一种成本改进体系，即用持续改进（Kaizen）成本计算方法作为编制所有制造活动预算的基础。为了提高企业盈利，打算以后四年都用这种方法。固定制造费用的目标降低率定为 5%。今年的总的固定制造费用为$900,000。请问如果采用 Kaizen 成本计算方法，明后两年的固定制造费用预算额度应该为多少？ Current Year +1 明年Current Year +2 后年

A.$855,000 Unable to determine.不能确定

B.$855,000 $812,250.

C.$855,000 $810,000.

D.$900,000 $855,000.

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第8题

Which one of the following best describes the order in which budgets should be prepared wh

en developing the annual master operating budget? 在制定年度全面预算时，下列哪一项做好的描述了此项预算指定的顺序？

A.Production budget, direct material budget, revenue budget.生产预算，直接材料预算，收入预算

B.Production budget, revenue budget, direct material budget.生产预算，收入预算，直接材料预算

C.Revenue budget, production budget, direct material budget.收入预算，生产预算，直接材料预算 CMA Exam Retired Questions ? 2008 Institute of Certified Management Accountants

D.Revenue budget, direct material budget, production budget.收入预算，直接材料预算，生产预算

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第9题

Lexcore Manufacturing is currently in the process of preparing its quarterly budgets for t

he upcoming year. Laborers historically take 3.2 hours to complete an intricate assembly task.Which one of the following most correctly shows how the assembly time should be progressively estimated throughout the year if Lexcore employs continuous (rolling) budgets or Kaizen budgets? Lexcore 公司目前正在制定来年的季度预算。过去工人们花上 3.2 个小时去完成一项复杂的装配任务。如果 Lexcore 采用滚动预算或者持续改进（Kaizen）预算，则下列哪一项最恰当的表述了该年的装配时间是按逐步改进的原则估计的？ Continuous (Rolling) Budgets Kaizen Budgets

A.Hold constant at 3.2 Hold constant at 3.2.

B.Hold constant at 3.2 Decrease to less than 3.2.

C.Decrease to less than 3.2 Hold constant at 3.2.

D.Decrease to less than 3.2 Decrease to less than 3.2.

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第10题

What would be the correct chronological order of preparation for the following budgets? 下

列各项预算： I；Cost of goods sold budget.产品销售成本预算 II；Production budget.生产预算 III；Purchases budget.采购预算 IV；Administrative budget.行政管理费预算如按编制的时间先后排列，正确的顺序应该是：

A.I, II, III, IV.

B.III, II, IV, I.

C.IV, II, III, I.

D.II, III, I, IV.

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