A manufacturing company is drawing up a budget for the quarter ending May 31, 2016. Here's the information obtained from the b company.

a. Sales budget for the next 5 months is January 40,000 units; February 100,000 units; March 60,000; April 50,000 units and May 30,000. The selling price per unit is IDR 1,500,000.

b. Company policy is that all sales are made on credit. Billing for sales the credit is made with the following pattern: (1) 75% is collected in the month the sale is made; (2) 25% invoiced in the following month; and (3) 5% uncollectible.

c. The initial balance (January 1, 2016) for accounts receivable is IDR 60,000,000.

Requested:

a. Create a sales budget for January, February and March 2016.

b. Prepare a Cash budget for January, February and March 2016.

c. How much is the billable amount in one quarter?