Extend the CASHBUD2 worksheet to include the month of May. May sales are expected to be 3,000 units and purchases are to be 3,100 units.

CASHBUD Cash Budgeting Data Section $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 5% 50% 25% 19% 6% $12 2,400 2,600 2,500 3,100 60% 40% $5,000 $2,000 $6 Sweet Pleasures Inc. Cash Budget January $14,000 February $480 March ($8,840) April ($2,886) 15,960 8,400 31,920 6,384 16,800 33,250 12,768 17,500 35,910 $63,292 $29,960 $40,800 $47,594 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 $17,280 $11,520 18,720 $12,480 18,000 5,000 7,200 $29,480 $480 5,000 14,400 $49,640 ($8,840) 5,000 15,000 $50,480 ($2,886) $12,000 22,320 5,000 16,200 $55,520 $7,772