fill out the cash budget at the on #10 at bottom and explain
50% paid in the month of purchase, 50% paid in the following month. A B 8 \begin{tabular}{|l|l|l|} \hline 2 & Pr \\ \hline 3 & & \\ \hline 4 & \\ 15 & \\ 16 & \\ 17 & & 8 \\ 18 & \\ \hline 19 & \\ \hline 20 & \\ \hline 21 & \\ \hline 22 & 9 & \\ \hline \end{tabular} 23 23 - S8A expense budget is divi 24 - Variable S8A per unit sold - Fixed S\&A per month - Noncash outflows Budgeted sales in UNITS vCrate Variable expenses Fixed expenses Total S\&A Less: Noncash expenses Cash SBA ENDING F/G INVENTORY BUDGET \begin{tabular}{|c|c|c|c|c|} \hline & Quantity & & Cost & Total \\ \hline DM & 5 & Ibs & 0.40 & 2.00 \\ \hline DL. & 0.05 & hrs & 10.00 & 0.50 \\ \hline \multirow[t]{2}{*}{MOH} & 0.05 & hrs & 49.70 & 2.49 \\ \hline & & & & 4.99 \\ \hline \multicolumn{2}{|c|}{ Ending units } & & & 5,000 \\ \hline Unit c & & & & 4.99 \\ \hline \multicolumn{2}{|c|}{ Ending F/G in $} & & & 24,926 \\ \hline \end{tabular} SELLING \& ADMINISTRATIVE BUDGET d into variable and fixed components. 0.50 70,000 10,000 \begin{tabular}{|c|c|c|c|} \hline April & May & June & Qtr \\ \hline 20,000 & 50,000 & 30,000 & 100,000 \\ \hline 0.50 & 0.50 & 0.50 & 0.50 \\ \hline 10,000 & 25,000 & 15,000 & 50,000 \\ \hline 70,000 & 70,000 & 70,000 & 210,000 \\ \hline 80,000 & 95,000 & 85,000 & 260,000 \\ \hline 10,000 & 10,000 & 10,000 & 30,000 \\ \hline 70,000 & 85,000 & 75,000 & 230,000 \\ \hline \end{tabular} MOH BUDGET - MOH is applied to units of product on the basis of DLH. - Variable MOH per DLH - Fixed MOH - Noncash portion of Fixed Budgeted DLH (requiredI) V-MOH Total V-MOH FMOH Total MOH Less non-cash costs Cash disbursements 20 50,000 20,000 \begin{tabular}{|c|c|c|} \hline \multirow{2}{*}{ PDOHR } & 251,000 & \multirow[b]{2}{*}{49.70} \\ \hline & 5,050 & \\ \hline \end{tabular} ENDING F/G INVENTORY BUDGET Quantity 171 A B C D Add: Cash Collections Total cash available Less: Cash Disbursements Materials Direct labor MOH S8A Equipment Dividend Total disbursements Excess (Deficiency) Financing Borrow Repay Interest Total financing Ending cash balance \begin{tabular}{|c|c|c|c|c|} \hline & & & & \\ \hline & & & & + \\ \hline & + & & & \\ \hline & + & & & \\ \hline & & & & \\ \hline & & & 7 & \\ \hline & & & & \\ \hline & 143,700 & 48,300 & 192,000 & \\ \hline 49,000 & & & 49,000 & \\ \hline & & & & + \\ \hline & & & & \\ \hline & & & & = \\ \hline & & & & 8 \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & + \\ \hline 1 & 1 & & & \\ \hline \end{tabular} \begin{tabular}{|c|ccccccc|} \hline A & B & C & D & E & F & G & H \\ \hline 10 & & & & & CASH BUDGET & & \\ \hline \end{tabular} - Maintains a minimum cash balance of $30,000 - Borrows on the first day of the month and repays loans on the last day of the month - Interest rate - April paid cash dividend - May cash purchase equipment - June cash purchase equipment Beginning cash balance Add: Cash Collections Total cash available Less: Cash Disbursements Less: Cash Disbursements Excess (Deficiency) Financing CBPart 1 + Ready Faccessibility: Investgate Budgeted sales in units Selling price Total budgeted sales 2 EXPECTED CASH COLLECTIONS 70% collected in the month of sale, 25% following month, 5% uncollectible A/R March 31 (Given) April Sales \begin{tabular}{|c|c|c|c|} \hline April & May & June & Qtr \\ \hline 30,000 & & & 30,000 \\ \hline \end{tabular} 200,000 x 70% 200,000 May Sales 500,000 x 70% 500,000 June Sales 300,000 \begin{tabular}{l} x70% \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline 140,000 & \\ \hline & 50,000 \\ \hline \end{tabular} \begin{tabular}{|r|} \hline 140,000 \\ \hline 50,000 \\ \hline \end{tabular} 350,000 x 25% 350,000 \begin{tabular}{|l|l|} \hline & 350,000 \\ \hline 125,000 & 125,000 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline 300,00070% \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & & & & & 210,000 & & 210,000 \\ \hline$ & 170,000 & $ & 400,000 & $ & 335,000 & $ & 905,000 \\ \hline \end{tabular} A/R June 30 300,000 x 25% $$75,000
