Can you please help me determine how to calculate the manufacturing costs. Thank you!

Required: Sonoma Housewares Inc. Cash Budget For the Three Months Ending July 31 Estimated cash receipts from: Cash sales Collection of accounts receivable Total cash receipts Estimated cash payments for: Manufacturing costs Selling and administrative expenses Capital expenditures Other purposes: Income tax Dividends Total cash payments Eash increase or (decrease) Eash balance at beginning of month (deficiency) Cash balance at end of month