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A manufacturer sells two products. Thingone and Thingtwo. In July of Year XXX1, the budget department gathered the following data in order to prepare budgets for year XXX2. Product Units Selling Price Thingone 60,000 $165 Thingtwo 40,000 $350 Product Expected January 1, XXX2 Target December 31, XXX2 Thingone 20,000 25,000 Thingtwo 8,000 9,000 To produce one unit of Thingone and one unit of Thingtwo, the following direct materials are used: Direct Material Unit Thingone Thingtwo A Pounds 4 5 B Pounds 2 3 C Each 0 1 Projected Data for Year XXX2 with respect to direct materials are as follows: Direct Material Anticipated Purchase Price Expected Inventories January 1, XXX2 Target Inventories, December 31, XXX2 A $12 per pound 32,000 pounds 36,000 pounds B $5 per pound 29,000 pounds 32,000 pounds C $3 per unit 6,000 units 7,000 units Projected labor requirements and wage rates for XXX2 are as follows: Product Hours per Unit Rate per Hour Thingone 2 $12 Thingtwo 3 $16 Calculate: a) Revenue budget in dollars b) b)Production budget in units; c) Direct materials purchase budget in dollars d) Direct labor budget in dollars
1.Explain various recording techniques used in method study with the help of block diagram.
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