Budgeted sales of X for December are 18,000 units. At the end of the production process for X, 10% of production units are scrapped as defective. Opening inventories of X for December are budgeted to be 15,000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. What is the production budget for X for December?
A、12,960 units
B、14,400 units
C、15,840 units
D、16,000 units
A、12,960 units
B、14,400 units
C、15,840 units
D、16,000 units
【参考答案及解析】
Units Budgeted sales 18,000 Budgeted reduction in finished goods (3,600) Budgeted production of completed units 14,400 Allowance for defective units (10% of output = 1/9 of input) 1,600 Production budget 16,000
Units Budgeted sales 18,000 Budgeted reduction in finished goods (3,600) Budgeted production of completed units 14,400 Allowance for defective units (10% of output = 1/9 of input) 1,600 Production budget 16,000