Budgeted Sales Units: April May June 25,000 40,000 35,000 30,000 20,000 August Sales Price per Unit S12.00 Expected Cash Collections: Month of sale Month following sale Uncollectible 65% 30%, 5% March 31 Estimated A/R Balance $ 35,000.00 Production: Percentage of next month's production in ending inventory 15% Expected March 31 balance in units 5000 Raw Materials: Required Quantity Material (Pounds) 6 Cost Material (Pounds) 0.40 Requirements for next month's budgeted raw materials inventory 10%, Beginning Balance (Estimated) Material (Pounds) 10,000