Check Figures Schedules Schedule D Schedule E Projected Income statements Net Income before Taxes $126,606$161,652$202,747 Projected Balance Seet September \begin{tabular}{lr} Cash \& Equivalents & $30,000 \\ \hline Accounts Receivable & $2,778,354 \\ \hline \end{tabular} Inventory $1,360,656 Fixed Assets, net of depreciation $1,522,000 Total Assets $5,697,510 Accounts Payable $1,228,370 Projected SCF July August September Cashexcess(deficit)$204,217$81,723$132,062 1 Out-West Products, Inc. 2 Key Assumptions 3 14 Sales Mix Sensitivity > 15 Sales Mix \% \begin{tabular}{l} 16 \\ 17 \\ 18 \\ \hline \end{tabular} 18 Sales Price Sensitivity > 19 Unit selling price 20 22 Unit cost 23 31 \begin{tabular}{|l|r|} \hline PID-B & 85% \\ \hline PID-P & 15% \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|} \hline 2% & 3% & 4% & 1% \\ \hline 83% & 80% & 76% & 75% \\ \hline 17% & 20% & 24% & 25% \\ \hline \end{tabular} 45 Line-of-credit annual interest 48 Balance Sheet: Actual as of June 30 OTHER INFO 49 Assets 50 Cash \& Equivalents 51 Accounts Receivable 52 54 Prepaid insurance 55 Fixed assets, net of depreciation 56 Total Assets 57 58 Liabilities and Stockholder's Equity 59 Accounts payable, purchases 60 Line-of-credit 61 Dividends payable 62 Capital stock, no par 63 Retained earnings 64 Total liabilities and stockholder's equity Scenario II_A_2C 66 67 68 69 70 70 71 72 Out-West Products, Inc. Detailed Operating Schedules Schedule a: Sales plan Weighted average sales price Total Units Credit sales, 100% \begin{tabular}{|l|l|l|} $2,553,978 & $2,846,626 \end{tabular}$3,179,535$8,580,138 NOTE: Actual A/R should be collected in July and Aug. Schedule b: Cash collections From current month's sales From sales 1 month before From sales 2 months before Total collections Schedule c: Purchases plan in units Desired units in ending inventory Plus units sold Total needed Less beginning inventory Required purchases Schedule d: Purchases plan (dollars) Weighted average unit cost Desired ending inventory Plus cost of goods sold Total requirements Less beginning inventory Total purchases Note: Actual A/P should be paid in July only Schedule e: Cash pmts for purchases From accounts payable (6/30) 0.000.000.00 Total payments Out-West Products, Inc. Projected Statements of Cash Flow Projected Statements of Cash Flow Internal Budget Format Line-of-Credit Balance Graph Data Weiqhted averaqe computations: Sales price per unit $250.36 Variable costs per unit Fixed costs in total CVP Graph Data: Sales Levels Revenue Fixed Costs Total Costs \begin{tabular}{|r|r|r|r|r|r|r|} \hline 0 & 5,000 & 10,000 & 15,000 & 20,000 & 25,000 & 30,000 \\ \hline$0 & $1,251,785 & $2,503,571 & $3,755,356 & $5,007,141 & $6,258,927 & $7,510,712 \\ \hline$0 & $0 & $0 & $0 & $0 & $0 & $0 \\ \hline$0 & $1,021,589 & $2,043,179 & $3,064,768 & $4,086,357 & $5,107,946 & $6,129,536 \\ \hline \end{tabular} Check Figures Schedules Schedule D Schedule E Projected Income statements Net Income before Taxes $126,606$161,652$202,747 Projected Balance Seet September \begin{tabular}{lr} Cash \& Equivalents & $30,000 \\ \hline Accounts Receivable & $2,778,354 \\ \hline \end{tabular} Inventory $1,360,656 Fixed Assets, net of depreciation $1,522,000 Total Assets $5,697,510 Accounts Payable $1,228,370 Projected SCF July August September Cashexcess(deficit)$204,217$81,723$132,062 1 Out-West Products, Inc. 2 Key Assumptions 3 14 Sales Mix Sensitivity > 15 Sales Mix \% \begin{tabular}{l} 16 \\ 17 \\ 18 \\ \hline \end{tabular} 18 Sales Price Sensitivity > 19 Unit selling price 20 22 Unit cost 23 31 \begin{tabular}{|l|r|} \hline PID-B & 85% \\ \hline PID-P & 15% \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|} \hline 2% & 3% & 4% & 1% \\ \hline 83% & 80% & 76% & 75% \\ \hline 17% & 20% & 24% & 25% \\ \hline \end{tabular} 45 Line-of-credit annual interest 48 Balance Sheet: Actual as of June 30 OTHER INFO 49 Assets 50 Cash \& Equivalents 51 Accounts Receivable 52 54 Prepaid insurance 55 Fixed assets, net of depreciation 56 Total Assets 57 58 Liabilities and Stockholder's Equity 59 Accounts payable, purchases 60 Line-of-credit 61 Dividends payable 62 Capital stock, no par 63 Retained earnings 64 Total liabilities and stockholder's equity Scenario II_A_2C 66 67 68 69 70 70 71 72 Out-West Products, Inc. Detailed Operating Schedules Schedule a: Sales plan Weighted average sales price Total Units Credit sales, 100% \begin{tabular}{|l|l|l|} $2,553,978 & $2,846,626 \end{tabular}$3,179,535$8,580,138 NOTE: Actual A/R should be collected in July and Aug. Schedule b: Cash collections From current month's sales From sales 1 month before From sales 2 months before Total collections Schedule c: Purchases plan in units Desired units in ending inventory Plus units sold Total needed Less beginning inventory Required purchases Schedule d: Purchases plan (dollars) Weighted average unit cost Desired ending inventory Plus cost of goods sold Total requirements Less beginning inventory Total purchases Note: Actual A/P should be paid in July only Schedule e: Cash pmts for purchases From accounts payable (6/30) 0.000.000.00 Total payments Out-West Products, Inc. Projected Statements of Cash Flow Projected Statements of Cash Flow Internal Budget Format Line-of-Credit Balance Graph Data Weiqhted averaqe computations: Sales price per unit $250.36 Variable costs per unit Fixed costs in total CVP Graph Data: Sales Levels Revenue Fixed Costs Total Costs \begin{tabular}{|r|r|r|r|r|r|r|} \hline 0 & 5,000 & 10,000 & 15,000 & 20,000 & 25,000 & 30,000 \\ \hline$0 & $1,251,785 & $2,503,571 & $3,755,356 & $5,007,141 & $6,258,927 & $7,510,712 \\ \hline$0 & $0 & $0 & $0 & $0 & $0 & $0 \\ \hline$0 & $1,021,589 & $2,043,179 & $3,064,768 & $4,086,357 & $5,107,946 & $6,129,536 \\ \hline \end{tabular}