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Aztec Company sells its product for $160 per unit. Its actual and budgeted sales follow. April (actual) May (actual) June (bodited) July (buted) August (budgeted)

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Aztec Company sells its product for $160 per unit. Its actual and budgeted sales follow. April (actual) May (actual) June (bodited) July (buted) August (budgeted) 2.600 5.000 $ 560,000 416,000 300,000 799.000 3.600 All sales are on credit. Recent experience shows that 28% of credit sales is collected in the month of the sale, 42% in the month after the sale, 25% in the second month after the sale, and 5% proves to be uncollectible. The product's purchase price is $110 per unit 60% of purchases made in a month is paid in that month and the other 40% is paid in the next month. The company has a policy to maintain an ending monthly inventory of 19% of the next month's unit sales plus a safety stock of 135 units. The April 30 and May 31 actual Inventory levels are consistent with this policy, Selling and administrative expenses for the year are $1.704,000 and are paid evenly throughout the year in cash. The company's minimum cash balance at month-end is $110,000. This minimum is maintained, if necessary, by borrowing cash from the bank, if the balance exceeds $110,000, the company repays as much of the loan as it can without going below the minimum. This type of loan carries an annual 14% interest rate On May 31, the loan balance is $38,000, and the company's cash balance is $110,000 Required 1 Required 2 Required 3 Required 4 Required Prepare a schedule that shows the computation of cash collections of its credit sales (accounts receivable) in each of the months of June and July Percent Collected in April May June August Credit sales from April May June July August Amount Collected in June Total April May July August Credit sales from April May June July August $ 560,000 416,000 800,000 640,000 576.000 Required 1 Required 2 Required 3 Required 4 Required 5 Prepare a schedule that shows the computation of budgeted ending Inventories (in units) for April, May, June, and July AZTEC COMPANY June Budgeted Ending Inventory For April, May, June and July April May Next month's budgeted sales (units) Ratio of inventory to future sales Budgeted "base" ending inventory July Required 1 Required 2 Required 3 Required 4 Required Prepare the merchandise purchases budget for May, June, and July. Report calculations in units and then show the dollar amount of purchases for each month. AZTEC COMPANY Merchandise Purchases Budgets For May, June, and July May June July Required units of available merchandise Budgeted purchases (units) Budgeted cost of merchandise purchases Required 1 Required 2 Required 3 Required 4 Required 5 Prepare a schedule showing the computation of cash payments for product purchases for June and July. Cash payments on product purchases (for June and July) Percent Paid in June May July From purchases in May June July Amount Paid in- June Total May July From purchases in May June July COMPANY Cash Budget June and July June TJuly Beginning cash balance Total cash available Cash payments for Total cash payments 0 0 Preliminary cash balance Ending cash balance $ 0 $ 0 Loan balance June July Loan balance - Beginning of month Additional loan (loan repayment) Loan balance - End of month

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