Choo Co. Sales Budget July August September Quarter Sales - units Price/unit Total Sales Collections and A/R July August September Quarter June Sales July Sales August Sales September Sales Total Production Budget Sales needs End Inventory Total Needs Begin Inventory Production Needs Direct Materials Purchases Budget Production Needs Pounds per Unit Direct Material Needs for Producton Ending inventory Total Direct Material Needs Begin inv Direct Material Purchases - Units Cost per Unit Direct Material Purchases - Cost Cash Disbursements - DM Direct Labor Budget Production Units DL Rate per Unit Direct Labor Cost Overhead Costs Production Units Variable Costs Fixed Costs Total Manufacturing Overhead Less: Noncash items Cash Disbursements Selling and Administrative July August September Quarter Variable Costs Fixed Costs Selling and Administrative Costs Cash Beginning Balance Cash Receipts Total Cash Available Cash Disbursements Direct Materials Direct Labor Manufacturing Overhead Selling \& Administrative Expense Total Disbursements Cash Inflow Amount Borrowed Amount Repaid Interest (only if borrowings are repaid) Cash Balance Choo Co. Sales Budget July August September Quarter Sales - units Price/unit Total Sales Collections and A/R July August September Quarter June Sales July Sales August Sales September Sales Total Production Budget Sales needs End Inventory Total Needs Begin Inventory Production Needs Direct Materials Purchases Budget Production Needs Pounds per Unit Direct Material Needs for Producton Ending inventory Total Direct Material Needs Begin inv Direct Material Purchases - Units Cost per Unit Direct Material Purchases - Cost Cash Disbursements - DM Direct Labor Budget Production Units DL Rate per Unit Direct Labor Cost Overhead Costs Production Units Variable Costs Fixed Costs Total Manufacturing Overhead Less: Noncash items Cash Disbursements Selling and Administrative July August September Quarter Variable Costs Fixed Costs Selling and Administrative Costs Cash Beginning Balance Cash Receipts Total Cash Available Cash Disbursements Direct Materials Direct Labor Manufacturing Overhead Selling \& Administrative Expense Total Disbursements Cash Inflow Amount Borrowed Amount Repaid Interest (only if borrowings are repaid) Cash Balance