ACCOUNTS PAYABLE ! PURCHASES last YEAR Purchases made and paid for in 20x2 [ 10.05} Other Manufacturing Costs Direct Labor Total Manufacturing Overhead Selling and Administrative* LESS : Depreciation [ 10. 06} Total Cash Outflows [ 10. 07} Budgeted Cash Balance before financing* [ 10.08 } Needed Minimum Balance Amount to be borrowed ( if any; [ 10. 097 BudgetEd Cash Balance [ 10. 107