Make A quarterly cash budget for Garden furnishing LTD

Table 1: Master budget for Garden Furnishings Ltd for financial year ended 20XX
	Q1	Q2	Q3	Q4	Total
Sales revenue	216,000	616,000	924,000	324,000	2,080,000
Materials cost (purchases)	36,000	84,000	126,000	54,000	300,000
Labour cost	72,000	168,000	252,000	108,000	600,000
Electricity and consumables	19,200	44,800	67,200	28,800	160,000
Rent and insurance	65,000	65,000	65,000	65,000	260,000
Cost of goods sold	192,200	361,000	510,200	255,800	1,320,000
Gross profit	23,800	254,200	413,800	68,200	760,000
Selling costs	21,600	64,800	86,400	43,200	216,000
Admin costs	85,000	86,900	122,750	103,150	397,800
Net profit/(loss)	-82,800	102,500	204,650	-78,150	146,200