Draw up a cash budget for F. Jack showing the balance at the end of each month, from the following information for the six months ended 31 December 2013:

(a) Opening cash (including bank) balance on 1 July $2013 £ 3,600$

(b) Production in units:

\begin{tabular}{ccccccccccc}
March & April & May & June & July & Aug & Sep & Oct & Nov & Dec & Jan \\
720 & 810 & 900 & 960 & 1,050 & 1,110 & 1,140 & 1,020 & 930 & 780 & 750 \end{tabular}

(c) Raw materials used in production cost $£ 15$ per unit. Of this, $90 \%$ is paid in the month of production and $10 \%$ in the month after production.

(d) Direct labour costs of $£ 24$ per unit are payable in the month of production.

(e) Variable expenses are $£ 6$ per unit, payable $40 \%$ in the same month as production and $60 \%$ in the month following production.
( $f$ ) Sales at $f 60$ per unit:
2013 \begin{tabular}{cccccccccc}
Feb & Mar & Apr & May & Jun & July & Aug & Sep & Oct & Nov \\
780 & 600 & 960 & 870 & 1,200 & 900 & 1,050 & 1,200 & 1,170 & 1,200 \end{tabular}
Debtors to pay their accounts three months after that in which sales are made.
(g) Fixed expenses of $£ 1,200$ per month payable each month.
(h) Machinery costing $£ 6,000$ to be paid for in September 2013.
(i) Will receive a legacy of $£ 7,500$ in November 2013.
(j) Drawings will be $£ 900$ per month.