Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed


Schedule A Direct materials usage budget (in units and £)



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3 Schedule A Direct materials usage budget (in units and £)
For the year ended 31 December 2011
Syrup– Syrup

lemon. diet
lemon. Containers Packaging Total
Units of direct materials to be used for production of lemonade (1,000 lots × 1)
1,000
– 1,000 1,000 Units of direct materials to be used for production of diet lemonade (500 lots × 1)
– 500 500 500 Total direct materials to be used (in units 1,000 500 1,500 1,500 Units of direct materials to be used from opening stock (under FIFO 80 70 200 400 Multiply by cost per unit of opening stock
£1,100 £1,000 £950 £900 Cost of direct materials to be used from opening stock (a £88,000 £70,000 £190,000 £360,000 £708,000 Units of direct materials to be used from purchases (1,000 − 80; 500 − 70;
1,500 − 200; 1,500 − 400)
920 430 1,300 1,100 Multiply by cost per unit of purchased materials £1,200 £1,100 £1,000 £800 Cost of direct materials to be used from purchases (b £1,104,000 £473,000 £1,300,000 £880,000 £3,757,000 Total costs of direct materials to be used
ab

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