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Floral Fashion Ltd is a manufacturing company that produces and sells designer bags for ladies. The company's average selling price is $30 per unit. All sales are on credit and half of cash from sales are collected on the month of sales and the remaining amount are collected on the month following sales. The forecasted sales for the next three months are provided below. April May June 2000 units 3500 units 5000 units Given that the company requires beginning cash balance of at least $ 40,000. Company will repay all loans at the end of the second quarter and interest on borrowed loans is at an annual rate of 10%. The company decided to spend $ 3000 to purchase equipment on the month of April and total sales in March is 1500 units. The company's cash disbursements for direct materials, direct labor, manufacturing overhead and selling and administrative expenses for the second quarter is given below. April May June $ 53000 $ 35000 $ 23000 $ 23000 $ 3700 $ 7000 Direct Materials Direct Labor Manufacturing Overhead Selling & Administrative expense $ 29000 $ 27000 $31000 $ 5100 $ 3200 $ 8500 Required Marks: 15] Prepare a cash budget for Floral Company for the second quarter and show all calculations and workings that is required to prepare the cash budget