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Management of Jed Bhd have been informed by their union leader of the factory workers intends to call a strike. The accountant has been asked

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Management of Jed Bhd have been informed by their union leader of the factory workers intends to call a strike. The accountant has been asked to advice the management of the effect the strike will have on cash flow. The following data has been made available: Week 1 (Units) Week 2 (Units) Week 3 (units) Budgeted sales 400 500 400 Budgeted Production 600 400 NIL The strike will commence at the beginning of week 3 and it should be assumed that it will continue for at least four weeks. Sales at 400 units per week will continue to be made during the period of strike until inventories of finished goods are exhausted. Production will stop at end of week 2. The current stock level of finished goods is at 600 units. Selling price of the product is RM 60 and the budgeted manufacturing cost is made up as follows: Direct Material Direct Wages Variable overhead Fixed overhead RM 15 7 8 18 Direct wages are regarded as a variable cost. The company operates a full absorption costing system and fixed overhead absorption rate is based upon a budgeted fixed overhead of RM 9,000 per week. Included in the total fixed overhead RM 700 per week for depreciation of equipment. During the period of strike direct wages and variable overheads would not be incurred and the cash expended on fixed overheads would be reduced by RM 1,500 per week. The current inventory level of raw material are worth RM 7.500, it is intended that these inventories should be increased to RM 11,000 by end of week I and then remain at this level during the period of the strike . All direct materials are paid 1 week after they have been received Direct wages are paid I week in arrears. It is assumed that all relevant overheads are paid immediately the expense of incurred 70% of the sales revenue is received one week after sales and the balance is received two weeks after sales. All receipts are in cash. The current amount outstanding to material suppliers is RM 8,000 and direct wage accruals amount to RM 3,200. Both of these will be paid in week 1. The current balance owing from debtors is RM 31,200 of which RM 24,000 will be received during week 1 and the remainder during week 2. The current balance of cash at bank and in hand is RM 1,000. Required: Prepare a cash budget for week 1 to 4 showing the balance of cash at the end of each week. (24 marks)

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