Add: Desired Ending Inventory 0 0 0 Q1 01 04 Totell Needs 468 390 377 541 Beginning cash balance 28746 166005 12 111173.32 58060 Q1 04 Lean: beginning Inventory D0 0 0 Add: cash received 140760 127630 120640 173120 Required Production 468 399 377 541 1735 Total cash available 373506 293685 12 231813.32 281189 Lean: cash Inburacment Direct Material Budget Materish coat 144960 112830 115040 160 600 DLH car 12400 12400 12400 19416.5 Sales $1.49,760 $1.49,760 $1.49,760 $1.49,760 MOH 20046.48 19052.44 19912.12 20145.76 21 01 03 04 Production 468 390 377 541 Selling and Administrative 90094.4 27279.2 26381.4 93072.5 Materish per unit(kai 1.95 1.95 1.95 1.95 Totell cont Production neech 012 778 785 1095 207500.85 182511.84 173744.32 234135.36 Diabursement Cant of Goods Sold $1.79.659.584 51.56,326.604 $1.48,686 348 52.24,469.556 Add: Desired ending inventory 78 71 63 35 Totell Needed 090 841 798 1140 Excen 166005 12 111173.32 98060 (504636) Financing 0 0 30000 Lean: beginning inventory 14 73 79 30 24053.64 Total Materiala 206 768 719 1060 Ending cash balance 166005 12 111173 32 58060 Croas Margin 5873.652 $174,719.556) Direct Labor Budget 21 04 L'mix of Production 463 390 377 541 Direct labor hours per unit 0.40 0.40 0.40 0.40 Selling and Administrative 5130.034 4) Labar houra required per unit 187.2 150.6 150.5 216.4 Guaranteed labor hour 200 200 200 200 Experaca Labar hours paid 200 200 200 216.4 Hourly wage rate 5(36,661.004) (5(29,120 748) 5(1 04 803.956) Totell direct labor costs 12400 12400 12400 13416.5 Net Operating Lean $(59,903.984) MOH Budget Q1 24 Interert Expemc so Budgeted Direct Labor hour 187.2 150. 150.5 216.4 Variable MOH rate 3.4 3.4 3.4 3.4 Variable MOH cast 196.48 542.64 512.31 735.76 Fixed MOH can't 21400 21400 21400 21400 Total MOH cast 23036.48 21942.64 21912.32 21135.76 Net Income (Lom) $159.903.984) $136,661.041 $129.120 748) SIL04 803.956) Lean: non cash coat 1990 1990 1990 1990 Cash disbursement for MOH 20046.48 19952.64 19912.12 20149.76 Selling and Administrative Budget Ssales Budget 02 Budgeted male 390 377 541 Variable selling and = nistrative rate 40.8 40.8 40.8 40.8 01 04 377 Variable cxpena 19094.4 16279.2 15381.6 21072. Budgeted malev(unit) 463 390 541 320 320 Fixed selling and administrative rate 3000 18000 13000 13000 Selling price per unit 320 320 320 Total selling and administrative expenses 91094.4 29279.2 28381.6 35072.5 Total Budgeted mallca 149760 127630 120640 173120 571200 Nan-cash expome 2000 2000 2000 2000 Cash aelling and administrative expenses 30094.4 27279.1 26381.6 33072.5 Production Budget 21 01 Q3 04 Total Cash Budget Budgeted Salem 463 399 377 541 1735