1 Exhibit 1. Excel Data Input Section A Input Data (US$) B A B 30 Selling & Administrative (S&A) Costs 2 31 Variable S&A cost per unit sold US$1.25 3 Budgeted Sales Expected 32 Fixed S&A cost per month US$63,000 4 April (units) 2,500 33 Depreciation in fixed S&A cost US$10,000 5 May (units) 6,000 34 6 June (units) 3,000 35 Other Cash Outflows 7 July (units) 2,500 36 Cash dividends paid each month US$15,000 8 August (units) 2,000 37 Equipment purchases May US$47,820 9 38 Equipment purchases June US$154,600 10 Selling price/unit US$120.00 39 11 40 Desired Ending Inventory 12 Cash Collection Pattern 41 Finished goods 20% 13 Month of sale 40% 42 Raw materials 40% 14 Following month 55% 43 Cash US$30,000 15 Uncollectible 5% 44 16 45 Beginning Account Balances on March 31 17 Cash Payments for Materials 46 Cash US$37,745 18 Month of purchase 40% 47 Accounts receivable US$132,000 19 Following month 60% 48 Finished goods inventory (at US$75/unit) US$30,750 20 49 Finished goods cost per unit US$75.00 21 Production Requirements 50 Finished goods inventory (units) 410 22 Raw material per unit (lb.) 5 51 Raw materials (at US$7.00/lb.) US$32,200 23 Raw material cost per lb. US$7.00 52 Raw materials (lb.) 24 Direct labor hours per unit 0.5 53 Accounts payable 4,600 US$55,000 25 Direct labor rate per hour US$40.00 54 26 Variable manufacturing overhead rate per US$10 55 Land US$520,000 direct labor hour 56 Buildings and equipment US$1,800,000 27 Fixed manufacturing overhead cost per month US$57,950 57 Accumulated depreciation (US$750,000) 28 Depreciation in Fixed manufacturing overhead US$20,000 58 Common stock US$500,000 29 59 Retained earnings US$1,247,695