1.

Bengal Co. provides the following unit sales forecast for the next three months:

	July			August			September
Sales units		5,600			6,300			6,160

The company wants to end each month with ending finished goods inventory equal to 25% of the next month's sales. Finished goods inventory on June 30 is 1,400 units. The budgeted production units for July are:

2.

Webster Corporation is preparing its cash budget for April. The March 31 cash balance is $36,100. Cash receipts are expected to be $638,000 and cash payments for purchases are expected to be $605,500. Other cash expenses expected are $26,700 selling and $33,200 general and administrative. The company desires a minimum cash balance at the end of each month of $27,000. If necessary, the company borrows enough cash to meet the minimum using a short-term note. Webster's preliminary cash balance before loan activity for April is expected to be:

3.

Cameroon Corp. manufactures and sells electric staplers for $15.00 each. If 10,000 units were sold in December, and management forecasts 3.0% growth in sales each month, the number of units of electric stapler sales budgeted for March should be:

4

Chocolate Co. reports the following information from its sales budget:

Expected sales:	July	$	83,000
	August		103,000
	September		113,000

Cash sales are normally 20% of total sales and all credit sales are expected to be collected in the month following the date of sale. The total amount of cash expected to be received from customers in September is: