sales budget production budget DM budget expected cash disbursement for MOH budget SALES BUDGET ist Quarter 35 500 units 2nd Quarter 50.500 units and quarter 3rd quarter 4th quarter Year Jan - 10.000 units Feb - 15.000 units Mar 10,500 units Apr - 16,000 units May - 20.000 units June 15,500 units Jul-20.000 units Aug - 25,000 units Sept-20.000 urt Oct - 25,000 units Nov 30,000 units Dec.25.000 units Sell RM perunt 1st quarter 35.500 50.500 65,000 80,000 231,000 3rd Quarter 65.000 units Budgeted sales unts Price Sales 12 126.000 12 605,000 12 780,000 12 960,000 2.172.000 4th Quarter 50.000 units EXPECTED CASH COLLECTION - 20% of salgs are cash 80's are credit among credil sales. 66% are collected in the quirter which the sales are made 30% in the following quarter and 5% of sales are expected to be collectible -no count receivable balance from last year's 4th quarter since the business just started its operation Ist quarter 2nd quarter 3rd quarter 4th quarter Year Balance bid 1st quarter -20% -30% - 65% - 30 2nd quarter 204 -0% .68% 30% Sed quarter -20% -0% 30% 4th quarter 20% . Account receivable ballon 4th gue0% X RM