1 Budgeted Sales Units: 2 Apri 3 May 4 June 5 July 6 August 25,000 40,000 35,000 30,000 20,000 8 Sales Price per Unit 12.00 10 11 Expected Cash Collections 12 Month of sale 13 Month following sale 14 Uncollectible 15 16 March 31 Estimated A/R Balance 17 18 Production: 19 Percentage of next month's production 20 in ending inventory 21 22 Expected March 31 balance in units 23 24 Raw Materials 25 26 Required Quantity 27 Material (Pounds) 28 29 Cost 30 Material (Pounds) 65% 30% 5% $35,000.00 15% 5000 31 32 33 Requirements for next month's budgeted raw materials invento 34 35 Beginning Balance (Estimated) 36 Material (Pounds) 0.40 10% 10,000