23 Construct the sales budget Budgeted unit sales Seling poce per unit Total sales Construct the schedule of expected cash collections Accounts recenable, beginning balance Firptquarer sales Second-quarter sales Third-quarter sales Fourth-garter sales Total cash collections Construct the production budget Bodgeted unit sales Add desired finished goods invertory Total needs Less beginning imentory Required production \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Year 2 Ouarter } & \multicolumn{2}{|c|}{ Year 3 Quarter } \\ \hline 1 & 2 & 3 & 4 & 1 & 2 \\ \hline 40.000 & 60,000 & 100,000 & 50,000 & 70,000 & 80,000 \\ \hline$8 & $8 & 58 & $8 & 58 & $8 \\ \hline$320,000 & $480,000 & $800.000 & $400,000 & $560,000 & $640.000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ Year 2 Quarter } \\ \hline & 1 & & 2 & & 3 & 4 & & Year \\ \hline & 65,000 & & & & & & 5 & 65,000 \\ \hline & 240,000 & 5 & 80,000 & & & & 5 & 320,000 \\ \hline & & & 360,000 & s & 120.000 & & 5 & 480,000 \\ \hline & & & & & 600.000 & $200,000 & 5 & 800,000 \\ \hline & & & & & & 300.000 & 5 & 300,000 \\ \hline & 305.000 & 3 & 440,000 & 5 & 720.000 & 5500.000 & $1 & 1965.000 \\ \hline \end{tabular} \begin{tabular}{rrrrrrr} \multicolumn{9}{c}{ Year ? Quarter } & & & Year 3 Ouar \\ 1 & 2 & 3 & 4 & Year & 1 \\ & ? & ? & ? & ? & ? & ? \\ ? & ? & ? & ? & ? & ? \\ \hline? & ? & ? & ? & ? & ? \\ ? & ? & ? & ? & ? & ? \\ \hline? & ? & ? & ? & ? & ? \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline 47 & Construct the raw materials purchases budget & & & & & & & & & & & 30 & arter \\ \hline 48 & & 1 & & 2 & & 3 & & 4 & & Year & & 1 & \\ \hline 49 & Required production (units) & & ? & & ? & & ? & & ? & rear & ? & & ? \\ \hline 50 & Raw materials required to produce one unit & & ? & & ? & & ? & & ? & & ? & & ? \\ \hline 51 & Production needs (pounds) & & ? & & ? & & ? & & 33 & & ? & & ? \\ \hline 52 & Add desired ending inventory of raw materials (pounds) & & ? & & ? & & ? & & ? & & ? & & \\ \hline 53 & Total needs (pounds) & & ? & & ? & & ? & & ? & & ? & & \\ \hline 54 & Less beginning inventory of raw materials (pounds) & & ? & & ? & & ?. & & ? & & ? & & \\ \hline 55 & Raw materials to be purchased & & ? & & ? & & ? & & ? & & ? & & \\ \hline 56 & Cost of raw matenals per pound & & ? & & ? & & ? & & ? & & ? & & \\ \hline 57 & Cost of raw materials to be purchased & & ? & & ? & & ? & & ? & & 3 & & \\ \hline 58 & & & & & & & & & & & & & \\ \hline 59 & Construct the schedule of expected cash payments & & & Yez & 20 & & & & & & & & \\ \hline 60 & & 1 & & 2 & & 3 & & 4 & & Year & & & \\ \hline 61 & Accounts payable, beginning balance & & ? & & & & & & & & ? & & \\ \hline 62 & First-quarter purchases & & ? & & ? & & & & & & ? & & \\ \hline 63 & Second-quarter purchases & & & & ? & & ? & & & & ? & & \\ \hline 64 & Third-quarter purchases & & & & & & ? & & ? & & ? & & \\ \hline 65 & Fourth-quarter purchases & & & & & & & & ? & & ? & & \\ \hline 66 & Total cash disbursements & & ? & & ? & & ? & & ? & & ? & & \\ \hline \end{tabular} 23 Construct the sales budget Budgeted unit sales Seling poce per unit Total sales Construct the schedule of expected cash collections Accounts recenable, beginning balance Firptquarer sales Second-quarter sales Third-quarter sales Fourth-garter sales Total cash collections Construct the production budget Bodgeted unit sales Add desired finished goods invertory Total needs Less beginning imentory Required production \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Year 2 Ouarter } & \multicolumn{2}{|c|}{ Year 3 Quarter } \\ \hline 1 & 2 & 3 & 4 & 1 & 2 \\ \hline 40.000 & 60,000 & 100,000 & 50,000 & 70,000 & 80,000 \\ \hline$8 & $8 & 58 & $8 & 58 & $8 \\ \hline$320,000 & $480,000 & $800.000 & $400,000 & $560,000 & $640.000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ Year 2 Quarter } \\ \hline & 1 & & 2 & & 3 & 4 & & Year \\ \hline & 65,000 & & & & & & 5 & 65,000 \\ \hline & 240,000 & 5 & 80,000 & & & & 5 & 320,000 \\ \hline & & & 360,000 & s & 120.000 & & 5 & 480,000 \\ \hline & & & & & 600.000 & $200,000 & 5 & 800,000 \\ \hline & & & & & & 300.000 & 5 & 300,000 \\ \hline & 305.000 & 3 & 440,000 & 5 & 720.000 & 5500.000 & $1 & 1965.000 \\ \hline \end{tabular} \begin{tabular}{rrrrrrr} \multicolumn{9}{c}{ Year ? Quarter } & & & Year 3 Ouar \\ 1 & 2 & 3 & 4 & Year & 1 \\ & ? & ? & ? & ? & ? & ? \\ ? & ? & ? & ? & ? & ? \\ \hline? & ? & ? & ? & ? & ? \\ ? & ? & ? & ? & ? & ? \\ \hline? & ? & ? & ? & ? & ? \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|} \hline 47 & Construct the raw materials purchases budget & & & & & & & & & & & 30 & arter \\ \hline 48 & & 1 & & 2 & & 3 & & 4 & & Year & & 1 & \\ \hline 49 & Required production (units) & & ? & & ? & & ? & & ? & rear & ? & & ? \\ \hline 50 & Raw materials required to produce one unit & & ? & & ? & & ? & & ? & & ? & & ? \\ \hline 51 & Production needs (pounds) & & ? & & ? & & ? & & 33 & & ? & & ? \\ \hline 52 & Add desired ending inventory of raw materials (pounds) & & ? & & ? & & ? & & ? & & ? & & \\ \hline 53 & Total needs (pounds) & & ? & & ? & & ? & & ? & & ? & & \\ \hline 54 & Less beginning inventory of raw materials (pounds) & & ? & & ? & & ?. & & ? & & ? & & \\ \hline 55 & Raw materials to be purchased & & ? & & ? & & ? & & ? & & ? & & \\ \hline 56 & Cost of raw matenals per pound & & ? & & ? & & ? & & ? & & ? & & \\ \hline 57 & Cost of raw materials to be purchased & & ? & & ? & & ? & & ? & & 3 & & \\ \hline 58 & & & & & & & & & & & & & \\ \hline 59 & Construct the schedule of expected cash payments & & & Yez & 20 & & & & & & & & \\ \hline 60 & & 1 & & 2 & & 3 & & 4 & & Year & & & \\ \hline 61 & Accounts payable, beginning balance & & ? & & & & & & & & ? & & \\ \hline 62 & First-quarter purchases & & ? & & ? & & & & & & ? & & \\ \hline 63 & Second-quarter purchases & & & & ? & & ? & & & & ? & & \\ \hline 64 & Third-quarter purchases & & & & & & ? & & ? & & ? & & \\ \hline 65 & Fourth-quarter purchases & & & & & & & & ? & & ? & & \\ \hline 66 & Total cash disbursements & & ? & & ? & & ? & & ? & & ? & & \\ \hline \end{tabular}