An institution for the manufacture of toys produces a kind of toys. The manufacturing process takes place in two workshops, preparation and finishing, using two raw materials, which are plastic and an adhesive. For the purpose of preparing the estimated budgets, the following information was provided: * The estimated sales during the first two months of the next year are shown in the following table, and the unit sale price is $ 380 January =2500 games February=2,600 games Inventory of the first month of products: 30% of sales for the same month, and the amount of sales for the month of March 2200 games. * Production of one toy requires 0.8 kg of plastic at $ 13 per kg and 0.1 kg of adhesive at 10 dinars per kg. The stock of raw materials (in kg) at the end of the month was estimated as follows:

Plastic : Month: January = 3000 , February = 2005

Adhesive: Month: January = 1000 , February = 1000

Stocks at the beginning of January and February of plastic and adhesive were estimated respectively to be: 3500 kg and 1000 kg. * The hours of direct labor required to produce one unit were estimated at: 2 h for $ 25 / hour in the preparation workshop, and 1 h for $ 30 / hour in the completion workshop.

Annual fixed indirect industrial expenses: maintenance 6000 dollars, fire insurance 9600 dollars. The indirect variable industrial expenses are charged on the basis of direct labor hours for each month as follows: motors at $ 0.3, heating and lighting $ 0.2, labor $ 0.3. * The estimated marketing and administrative costs include the following: Packaging expenses $ 3 per unit sold, insurance expenses: $ 7,000 per month, total distribution expenses for the months of January and February: $ 5,100 distributed according to sales value, and administrative costs estimated at $ 20,000 per month. The value of sales is obtained in cash during the month in which the sale is made, and purchases are paid at the end of every two months, while other expenses are paid as soon as they are realized. The cash balance was estimated at the beginning of January at $ 1000.

1-Required: Preparing the estimated budgets for industrial indirect expenses, ), for the months of January and February To get the result, use the accounting rule: The rate of charging indirect variable industrial costs = total of those costs / number of units produced annually (total volume of production)

Fixed indirect industrial cost charging rate = total of those costs / number of units produced annually (total production volume)

2-Required: Preparing the estimated budgets for Preparing the estimated budgets for marketing and administrative expenses ), for the months of January and February

3-Required: Preparing the estimated budgets for Preparing the estimated budgets for treasury (cash), for the months of January and February. Get a result of the three data : A-required: Preparing a schedule of cash receipts B- required: Preparing a schedule of cash disbursements C- required: Preparing the cash budget schedule