Budgeted Sales Units: April May June July August Sales Price per Unit Expected Cash Collections: Month of sale Month following sale Uncollectible March 31 Estimated A/R Balance Production: Percentage of next month's production in ending inventory Expected March 31 balance in units Raw Materials: Required Quantity: 19,500 25,000 23,800 24,500 18,600 69 $ 12.90 62% 35% 3% $ 44,950.00 13% 2550 Material (Pounds) 6 Cost: Material (Pounds) $ 0.38 Requirements for next month's budgeted raw materials inve 12% Beginning Balance (Estimated): Material (Pounds) 15,500 Expected Cash Disbursements: Payments: Month of the purchase 55% Month following the purchase 45% Accounts Payable March 31 Ending Balance $ 23,700.00 Direct Labor: Direct labor hours per unit 0.05