CASHBUD Cash Budgeting Sweet Pleasures Inc, Cash Budget Data Section January February March April $14,000 $28.00 1,200 2,400 2,500 2,700 Beginning cash balance, January 1 Sales: Unit sales price January estimated units February estimated units March estimated units April estimated units Collections: Cash discount (%) % Collected current month % Collected next month % Collected following month % Uncollectible Purchases: Unit purchase cost January planned purchases (units) February planned purchases (units) March planned purchases (units) April planned purchases (units) % Paid in month purchased % Paid in month after purchase Marketing & administrative: Fixed cash expenses per month Depreciation per month Variable cost per unit sold Cash balance, beginning Add receipts: Collections January sales Collections February sales Collections March sales Collections April sales Total available Less disbursements: Purchases made in January Purchases made in February Purchases made in March Purchases made in April Fixed marketing & admin. Variable marketing & admin. Total disbursements Cash balance, ending 5% 50% 25% 19% 6% $12 2,400 2,600 2,500 3,100 60% 40% $5,000 $2,000 $6