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P1 Cost of Goods Sold Budget Wilmington Chemical Company uses oil to produce two types of plastic products, P1 and P2. Wilmington budgeted 16,400 barrels of oil for purchase in June for $68 per barrel. Direct labor budgeted in the chemical process was $122,700 for June. Factory overhead was budgeted $200,700 during June. The inventories on June 1 were estimated to be: Oil $8,600 5,800 P2 4,900 Work in process 7,100 The desired inventories on June 30 were: oll $9,400 5,300 P2 4,700 Work in process 7,400 P1 Use the preceding information to prepare a cost of goods sold budget for June. Wilmington Chemical Company Cost of Goods Sold Budget For the Month Ending June 30 Direct materials: Schedule of Cash Payments for a Service Company EastGate Physical Therapy Inc. is planning its cash payments for operations for the first quarter (January-March). The Accrued Expenses Payable balance on January 1 is $32,800. The budgeted expenses for the next three months are as follows: January February March Salaries $75,400 $91,800 $101,700 Utilities 6,200 6,900 8,200 Other operating expenses 58,100 63,300 69,700 Total $139,700 $162,000 $179,600 other operating expenses include 54,100 of monthly depreciation expense and $900 of monthly insurance expense that was prepaid for the year on May 1 of the previous year. Of the remaining expenses, 70% are paid in the month in which they are incurred, with the remainder paid in the following month. The Accrued Expenses Payable balance on January 1 relates to the expenses incurred in December Prepare a schedule of cash payments for operations for January, February, and March. EastGate Physical Therapy Inc. Schedule of Cash Payments for Operations For the Three Months Ending March 30 January February March Payments of prior month's expense Payments of current month's expense Total payments