how do I find a/r for april ?

ill attach all my work

F72 8 C E G D 1875 00 58 -Op. Exp. +FOH per unit =Total per unit cost $ 7,687.50 Net Income 59 60 61 Requirement #8 62 63 Cash Budget Dec. Jan. Feb. March 1st Quarter April 64 Beg. Cash 12,000.00 12,437.50 13,631.251 12,000.00 "The ending cash balance +Sales collected in 65 current month 4,875.00 $ 5,850.00 $ 5,850.00 $ 16,575.00 2,362.50 $ 2,625.00 $ 3,150.00 5 B.137.50 +Sales collected 66 from prior month 67 DM Current Month (1.020.00) (1.136.25) 1.190.63) 3. 2 346 88) -DM Prior Month $ (1,000.00) (1,020.00) (1,136.25) (3.156.25) 68 R 69 -DL $ (1,235.00) $ (1,425.00) $ (4.132.50) (1,472.50) (3,120.00) -OH *** 70 $ (3,020.00) (3,100.00 $ 71 -Op. Exp. **. (525.00) $ (600.00) $ (600.00) (9,240.00) **Note, make sure the OH (1.725.00 ---Note, make sure the Op. E 2,000,00) 72 -Equipment $ (2,000.00) 12,000.00 $ 12.437.50 $ 13.631.25 13.111.885 11 LARI Ending Cash 73 74 75 76 77 78 79 80 G H 1 K M N O P a +FOH per unit $ 4.50 FOH (given at $4.50/unit) Total per unit costs 18.75 April March 13,631.251 0 1st Quarter 12,000.00 "The ending cash balance of one month becomes the beginning cash balance the following month. You can NOT sum across here. The beginning cash balance 16,575.00 0 $ 5,850.00 20$ 3,150.00 8,13759 "Remember A/R is the amount not collected from customers at a certain date 55 (2.190.63) 3.346.89 20) $ (1,136.2 5 (3,156.25 Remember A/P is the amount not paid to vendors at a certain date. 00 $ (4,132.50) (1,472.50) (3,120.00) 00 $ 00) 5 (600.00) (9,240.00 ---Note, make sure the Oh total entered here does not include depreciation. That is a non-cash expense and does not cash to decrease (1725.00) ***Note, make sure the Op. Lap total entered here does not include depreciation. That is a non-cash expense and does not cash to decrease 2.000.00 $ (2.000.00) 13.1.11 JxC72+072+672 D 1 Requirement 01 Dec Sales Budget Jan Feb. March in Quarter April Unit sales May 250 300 300 Multiply by: Seling 350 275 Price 530 130 $30 530 Total Sales 6 Revenue 37.500 5200C $2.000 son #Requirement 2 10 Dec Production Budget lan Feb March unit sales April May 11 250 300 300 850 350 2751 50 6C 60 70 70 551 (50) 200 (60) 100 (50) (60) ETTO 170 11 Desired ending 12 Inventory Beginning inventory 14 Units to produce 11 16 Requirement 17 LE U to be 1 produced Multiply by Quantity of DM 20 needed perunt -Quantity of OM needed for production Dec Direct Materials Budget dan Feb 260 March TO Apre 300 310 335 31 700 9001 9301 2,6101 1,0051 Sheett Bay A B Dec. C Jan. D Feb. E March F 1st Quarter 870 G April 260 300 310 335 3 3 Units to be produced Multiply by: Quantity of DM needed per unit -Quantity of DM needed for production 780 900 930 2,610 1,0051 +Desired ending inventory of DM 234 2701 2791 302 302 "Be caretu (234) (270) (279) (234) Pilecam 816 909 953 2.678 -Beginning 3 inventory of DM - Quantity of DM to 24 purchase Multiply by: Cost 25 per unit -Total cost of DM 26 purchases 2.500 5 2.50 $ 2.50 $ 2.50 2,040.00 3 2.272.50 $ 2.281.25 25 -27 28 Requirement #4 29 Direct Labor Budget Jan. Feb. Dec. March 1st Quarter 30 Units to be 31 produced Multiply by: DL hrs 32 per unit 260 300 310 870 0.5 0.5 0.51 0.5 9.50 $ 9.50 $ 9.500 5 9.50 Multiply by: DL rate 33 Total Direct Labor 34 Budget 35 1.235.00 $ 1.425.00ls 1.472450 401320 ch G H 37 30 Overhead Budget Jan Feb Dec March Ist Quarte 260 300 310 870 3 2.00 $ 2.00 $ 2.00 2.001 $ 520 $ 620 5 1.740 Units to produce 39 Multiply by: variable overhead 40 rate Variable 41 overhead 42 Fixed Overhead -Total Overhead 4 Budget 44 45 Requirement 86 46 47 $ 3.500 5 4,020.00 $ 600 $ 3.500 5 4,100.00 $ 3.500 4.120.00 1020 Nota, be careful here you have to sum across all 3 months to 222740 Dec Operating Expenses Budget Jan Feb. March IN Quarte 250 300 300 Unit Sales 45 Multiply by: variable op. exp 49 rate 50 Variable op exp 1.50 $ 1.50 $ 1.50$ 1.50 $ 375 $ 450 450 5 2005 $ 2003 2005 600 Note, be careful here you have to sum across all 3 months to get 51 - Fixed op.exp -Total o exp 52 Budget 53 54 Requirement #7 575.00 As 60 Iss Sales S6 CGS Budgeted Income Statement for the 1st quarter 35. SALES TOTAL 1 Ited manufacturing cost per unit cel"597 Xunitateal"47 sy Gross profit 51 Op. EXD. Budgeted manufacturing cost per unit OM per unit $ 7.50 Cost per direct +DL per unit $ 4.75 LaboraceXO! VOH per unit $ 2.00 VOH rate based FOH per unit $ 4.50 POH given 3 Sheets TASHRI