\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Inseried for reference: Various parts of the Mader Budget } \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline Sales Hudget & & & & Tobal \\ \hline 3nd Quarter & July & August & Serptember & Mrd Quarber \\ \hline Salis in Unita & 10,000 & 7,500 & 15,000 & 32,500 \\ \hline Selling Price per Unit & X50 & x50 & X50 & 50 \\ \hline Total Salion in $ & 500,000 & 305,000 & 730,000 & 1,625,000 \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline RM Budget & & & & Tobal \\ \hline Ind Quarter & July & August & September & Mrd Quarber \\ \hline Required Production & 9,500 & 9,000 & 13,000 & 31,500 \\ \hline RM per Unit & x5 & x5 & x5 & 5 \\ \hline Production Nevds & 47,500 & 45,000 & 65,000 & 15,500 \\ \hline Add. Discired Fnd Imventury & 13,500 & 19,500 & 7,800 & 7,800 \\ \hline Total Nivils & 61,000 & 64,500 & 72,800 & 165,300 \\ \hline Less: Beginning Inventery & (14,250) & (13,500) & (19,500) & (14,230) \\ \hline RM to be Purchased & 46,750 & 51,000 & 53,300 & 151,060 \\ \hline Cost of KM por pourd & X$0.70 & xsaJ0 & & x590 \\ \hline Cant of RM to be Purchiend & 32,725 & 35,700 & 37310 & 106,735 \\ \hline \multicolumn{5}{|l|}{ Vaughan Compamy } \\ \hline D1. Hudget & & & & Tobal \\ \hline Ind Quarter & July & Augusit & September & Mrd Quarter \\ \hline Budputrd Prochatson in Urits & 9,300 & 9,000 & 13,000 & 31,500 \\ \hline DL.H pir Unit & 1.2 & X1.2 & X1.2 & 1.2 \\ \hline Total DL.H neveled & 11,400 & 10.900 & 15,600 & 37,800 \\ \hline Cast per DL.H & X16 & 16 & X16 & 16 \\ \hline Total Direct Laboe Cost & 182,400 & 172,800 & 249,600 & 604,800 \\ \hline Vaughan Compamy & & & & \\ \hline FOH Budget & & & & Tobal \\ \hline Ind Quarter & July & Augusit & September & 3rd Quarber \\ \hline Budgeted DL.H & 11,400 & 10.900 & 15,600 & 37,800 \\ \hline Variable FOH zate & x1.25 & x1.25 & x51.25 & x1.25 \\ \hline Tobal Variablo FOH & 14,250 & 13,500 & 19,500 & 47,250 \\ \hline Fixed FOH & 11,340 & 11r340 & 11,340 & 34,020 \\ \hline Total FCH & 25,590 & 24,840 & 30,840 & 81,270 \\ \hline Lisioc Depreciaticen & (4,000) & (4,000) & (4,000) & (12,000) \\ \hline Cash Niveded for FOH & 21,590 & 20,840 & 26,840 & 69,270 \\ \hline Total FOH por Budgot & & & & 81,270 \\ \hline Hudpeted DL H this peried & & & & 37,800 \\ \hline Prodeturnined FOH per DCH & & & & 2.15 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|l|}{ Vaughan Compumy } \\ \hline SkA Budget & & & & Tobal \\ \hline Ind Quarter & July & Auguat & September & Mrd Quarter \\ \hline Hudgeted Salis in units & 10,000 & 7,500 & 15,000 & 32,500 \\ \hline Variable SkA Expensea & X55800 & & & x8.00 \\ \hline Budgoted Variable SkA Fxp. & 80,000 & 60,000 & 120,000 & 260,000 \\ \hline Budgeted Fixid So:A & 125,200 & 125,200 & 125,200 & 305,600 \\ \hline Tolal Selling \& Admin & 206,200 & 185,200 & 245,200 & 635,600 \\ \hline Lisio Depreciaticen & (3.,oo) & 3,000 & (3,000) & 9,000 \\ \hline Less: Bad Debt Fapertae & (30,00) & (37,500) & (,000) & (162,500) \\ \hline Badgetad Cash SkA Exponwan & 152,200 & 144,700 & 167,200 & 464,100 \\ \hline \multicolumn{5}{|l|}{ Vaughan Compary } \\ \hline \multicolumn{5}{|l|}{ Cash Hudget } \\ \hline Ind Quarter & July & Aupusit & Serptember & \\ \hline Heginning Cash Balance & 50,000 & 50872 & S0, SaV & \\ \hline \multicolumn{5}{|l|}{ Adal } \\ \hline Cash Revipts & 390,000 & 375,000 & 562,500 & \\ \hline Total Cah Available & 440,000 & 425,872 & 613,037 & \\ \hline \multicolumn{5}{|l|}{ Less: Dishburatments } \\ \hline Direct Maborials WHAM & 35,938 & 33,915 & 36,344 & \\ \hline Direct Laber & 182,400 & 172,800 & 249,600 & \\ \hline FOH & 21,590 & 20840 & 26.840 & \\ \hline SRA Fiventsies & 152,200 & 144,700 & 167,200 & \\ \hline Total Disbursemmints & 392,128 & 372,25 & 479,984 & \\ \hline Cash Balance (Deficit) & 47,802 & 53,617 & 133,103 & \\ \hline Burrowing & 3,000 & & & \\ \hline RePaymients & & (3,000) & & \\ \hline Internat & & (30) & & \\ \hline Finding, Cash Halanee & 30,872 & 50,587 & 133,103 & \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline \multicolumn{2}{|l|}{ Budgeted Income Statement } & & & Tobal \\ \hline 3nd Quarter & July & Augusit & September & 3rd Quartor \\ \hline Sabos & 500,000 & 375,000 & 730,000 & 1,625,000 \\ \hline Less: CCS & (252,200) & (189,600) & (379,200) & (821,600) \\ \hline Groces Margin & 247,200 & 185,400 & 370,800 & sin,400 \\ \hline Lina: SkA Evpirves & (206,200) & (185,200) & (245,200) & (635,600) \\ \hline Net Operating Income & 42,000 & 200 & 125,600 & 167,800 \\ \hline Line: Inberest Fxpoures & - & (30) & - & (30) \\ \hline Not Incume & 42,000 & 170 & 125,600 & 167,770 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Inseried for reference: Various parts of the Mader Budget } \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline Sales Hudget & & & & Tobal \\ \hline 3nd Quarter & July & August & Serptember & Mrd Quarber \\ \hline Salis in Unita & 10,000 & 7,500 & 15,000 & 32,500 \\ \hline Selling Price per Unit & X50 & x50 & X50 & 50 \\ \hline Total Salion in $ & 500,000 & 305,000 & 730,000 & 1,625,000 \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline RM Budget & & & & Tobal \\ \hline Ind Quarter & July & August & September & Mrd Quarber \\ \hline Required Production & 9,500 & 9,000 & 13,000 & 31,500 \\ \hline RM per Unit & x5 & x5 & x5 & 5 \\ \hline Production Nevds & 47,500 & 45,000 & 65,000 & 15,500 \\ \hline Add. Discired Fnd Imventury & 13,500 & 19,500 & 7,800 & 7,800 \\ \hline Total Nivils & 61,000 & 64,500 & 72,800 & 165,300 \\ \hline Less: Beginning Inventery & (14,250) & (13,500) & (19,500) & (14,230) \\ \hline RM to be Purchased & 46,750 & 51,000 & 53,300 & 151,060 \\ \hline Cost of KM por pourd & X$0.70 & xsaJ0 & & x590 \\ \hline Cant of RM to be Purchiend & 32,725 & 35,700 & 37310 & 106,735 \\ \hline \multicolumn{5}{|l|}{ Vaughan Compamy } \\ \hline D1. Hudget & & & & Tobal \\ \hline Ind Quarter & July & Augusit & September & Mrd Quarter \\ \hline Budputrd Prochatson in Urits & 9,300 & 9,000 & 13,000 & 31,500 \\ \hline DL.H pir Unit & 1.2 & X1.2 & X1.2 & 1.2 \\ \hline Total DL.H neveled & 11,400 & 10.900 & 15,600 & 37,800 \\ \hline Cast per DL.H & X16 & 16 & X16 & 16 \\ \hline Total Direct Laboe Cost & 182,400 & 172,800 & 249,600 & 604,800 \\ \hline Vaughan Compamy & & & & \\ \hline FOH Budget & & & & Tobal \\ \hline Ind Quarter & July & Augusit & September & 3rd Quarber \\ \hline Budgeted DL.H & 11,400 & 10.900 & 15,600 & 37,800 \\ \hline Variable FOH zate & x1.25 & x1.25 & x51.25 & x1.25 \\ \hline Tobal Variablo FOH & 14,250 & 13,500 & 19,500 & 47,250 \\ \hline Fixed FOH & 11,340 & 11r340 & 11,340 & 34,020 \\ \hline Total FCH & 25,590 & 24,840 & 30,840 & 81,270 \\ \hline Lisioc Depreciaticen & (4,000) & (4,000) & (4,000) & (12,000) \\ \hline Cash Niveded for FOH & 21,590 & 20,840 & 26,840 & 69,270 \\ \hline Total FOH por Budgot & & & & 81,270 \\ \hline Hudpeted DL H this peried & & & & 37,800 \\ \hline Prodeturnined FOH per DCH & & & & 2.15 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|l|}{ Vaughan Compumy } \\ \hline SkA Budget & & & & Tobal \\ \hline Ind Quarter & July & Auguat & September & Mrd Quarter \\ \hline Hudgeted Salis in units & 10,000 & 7,500 & 15,000 & 32,500 \\ \hline Variable SkA Expensea & X55800 & & & x8.00 \\ \hline Budgoted Variable SkA Fxp. & 80,000 & 60,000 & 120,000 & 260,000 \\ \hline Budgeted Fixid So:A & 125,200 & 125,200 & 125,200 & 305,600 \\ \hline Tolal Selling \& Admin & 206,200 & 185,200 & 245,200 & 635,600 \\ \hline Lisio Depreciaticen & (3.,oo) & 3,000 & (3,000) & 9,000 \\ \hline Less: Bad Debt Fapertae & (30,00) & (37,500) & (,000) & (162,500) \\ \hline Badgetad Cash SkA Exponwan & 152,200 & 144,700 & 167,200 & 464,100 \\ \hline \multicolumn{5}{|l|}{ Vaughan Compary } \\ \hline \multicolumn{5}{|l|}{ Cash Hudget } \\ \hline Ind Quarter & July & Aupusit & Serptember & \\ \hline Heginning Cash Balance & 50,000 & 50872 & S0, SaV & \\ \hline \multicolumn{5}{|l|}{ Adal } \\ \hline Cash Revipts & 390,000 & 375,000 & 562,500 & \\ \hline Total Cah Available & 440,000 & 425,872 & 613,037 & \\ \hline \multicolumn{5}{|l|}{ Less: Dishburatments } \\ \hline Direct Maborials WHAM & 35,938 & 33,915 & 36,344 & \\ \hline Direct Laber & 182,400 & 172,800 & 249,600 & \\ \hline FOH & 21,590 & 20840 & 26.840 & \\ \hline SRA Fiventsies & 152,200 & 144,700 & 167,200 & \\ \hline Total Disbursemmints & 392,128 & 372,25 & 479,984 & \\ \hline Cash Balance (Deficit) & 47,802 & 53,617 & 133,103 & \\ \hline Burrowing & 3,000 & & & \\ \hline RePaymients & & (3,000) & & \\ \hline Internat & & (30) & & \\ \hline Finding, Cash Halanee & 30,872 & 50,587 & 133,103 & \\ \hline \multicolumn{5}{|l|}{ Vaughan Company } \\ \hline \multicolumn{2}{|l|}{ Budgeted Income Statement } & & & Tobal \\ \hline 3nd Quarter & July & Augusit & September & 3rd Quartor \\ \hline Sabos & 500,000 & 375,000 & 730,000 & 1,625,000 \\ \hline Less: CCS & (252,200) & (189,600) & (379,200) & (821,600) \\ \hline Groces Margin & 247,200 & 185,400 & 370,800 & sin,400 \\ \hline Lina: SkA Evpirves & (206,200) & (185,200) & (245,200) & (635,600) \\ \hline Net Operating Income & 42,000 & 200 & 125,600 & 167,800 \\ \hline Line: Inberest Fxpoures & - & (30) & - & (30) \\ \hline Not Incume & 42,000 & 170 & 125,600 & 167,770 \\ \hline \end{tabular}