Marshmallow corp. has projected sales and production in units for the second quarter of the coming year as follows:

In Units	April	May	June
Sales	70,000	60,000	80,000
Production	80,000	70,000	70,000

Cash-related production costs are budgeted at $8 per unit produced. Of these production costs, 40% are paid in the month in which they are incurred and the balance in the following month. Selling and administrative expenses will amount to $150,000 per month. The accounts payable balance on March 31 totals $190,000, which will be paid in April.

All units are sold on account for $24 each. Cash collections from sales are budgeted at 60% in the month of sale, 30% in the month following the month of sale, and the remaining 10% in the second month following the month of sale. Accounts receivable on April 1 totalled $500,000 ($90,000 from February's sales and $410,000 from March's sales).

a. Prepare a schedule for each month showing budgeted cash disbursements for Marshmallow corp.

b. Prepare a schedule for each month showing budgeted cash receipts for Marshmallow corp.