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Milo Company manufactures beach umbrellas. The company is now preparing detailed budgets for the third quarter and has assembled the following information to assist in

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Milo Company manufactures beach umbrellas. The company is now preparing detailed budgets for the third quarter and has assembled the following information to assist in the budget preparation: a. The Marketing Department has estimated sales as follows for the remainder of the year (in units): July 32,000 October 22,000 August 72,000 November 12,000 September 52,000 December 12,000 The selling price of the beach umbrellas is $12 per unit. Sales in June were 27,000 units. b. All sales are on account. On the basis of past experience, sales are collected in the following pattern: 30% in the month of sale 65% in the month following sale 5% uncollectible c. The company maintains nished goods inventories equal to 15% of the following month's sales. This requirement will be met at the end of June. d. Each beach umbrella requires 4 metres of Gilden, a material that is sometimes hard to get. Therefore, the company requires that the inventory of Gilden on hand at the end of each month be equal to 50% of the following month's production needs. The inventory of Gilden on hand at the beginning and end ofthe quarter will be as follows: June 30 76,000 metres September 30 ? metres [ e. Gilden costs $0.80 per metre. One-half of a month's purchases of Gilden are paid for in the month of purchase; the remainder are paid for in the following month. The accounts payable on July1 for purchases of Gilden during June will be $78,000. Required: Required: 1. Prepare a sales budget, by month and in total, for the third quarter. Also, prepare a schedule of expected cash collections, by month and in total, for the third quarter. Accounts receivable, June 30 July sales August sales September sales Total cash collections $ 0 $ 0 $ 0 $ 0 2. Prepare a production budget for each of the months July to October. MILO COMPANY Production Budget for July-October July August September October Total needs3. Prepare a materials purchases budget for Gilden, by month and in total, for the third quarter. Also, prepare a schedule of expected cash payments for Gilden, by month and in total, for the third quarter. Accounts payable, June 30 July purchases August purchases September purchases Total cash payments $ 0 $

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