Quarter 1 Quarter 2 Budgeted sales (units) 40,000 35,000 Quarter 3 45,000 Quarter 4 50,000 Budgeted Manufacturing Php 570.00 Php 570.00 Php 570.00 Php 570.00 Cost/unit Budgeted Cost of Goods Php 22,800,000.00 Php 19,950,000.00 Php 25,650,000.00 Php28,500,000.00 Sold Preparation of Cash payments Budgeted Cash Quarter 1 Quarter 2 Quarter 3 Quarter 4 Payments Budgeted raw materials purchased (70% of Cost Php15,960,000.00 (1.) (2.) Php19,950,000.00 of Goods Sold) Cash Paid during the Php 5,586,000.00 quarter of purchase (3.). Php 7,980,000.00 Cash Paid in the quarter ollowing purchases Php 9,576,000.00 Php 8,379,000.00 (4.) ash paid for Raw Materials Php15,162,000.00 (5.). Php18,753,000.00 Irect Labor and werhead (30% of cost Good Sold) ess Depreciation Php 5,985,000.00 (6.) Php 8,550,000.00 Php (400,000.00) Php (400,000.00) | Php (100,000 60) ash Paid for Selling and (7.) dministrative expenses udgeted Cash Payments Php 4,500,000.00 (9.) (10.) Php 25,247,000.00