+ sonal C-2 Production Budget Constant B-3 Production Budget Seasonal C-3 Material Budget Constant B-4 Material Budget Seasonal C-4 Water Play, Inc. Cash paid in quarter of purchase 63.0% Materials Budget--Part 2 Cash paid the following quarter 37.0% January 1, 20XX Annual Year 2 Q1 Q2 03 04 Total Q1 Units to be Produced 18,000 18,000 18,000 18,000 72,000 18,000 Direct Material Cost/unit $ 7,500 $ 7,500 7,500 $ 7,500 $ 7,500 $ 7,500 Total Direct Material Cost 135,000,000 135,000,000 135,000,000 135,000,000 540,000,000 135,000,000 Desired Ending Inventory (10%) 13,500,000 13,500,000 13,500,000 13,500,000 13,500,000 Direct Material Cost Needed 148,500,000 148,500,000 148,500,000 148,500,000 553,500,000 Less Beginning Inventory 13,500,000 13,500,000 13,500,000 13,500,000 13,500,000 Direct Material Purchases 135,000,000 135,000,000 135,000,000 135,000,000 540,000,000 Cash Disbursements Schedule Beginning A/P balance 0 -00 Q1 payment of Q1 purchases 85,050,000 85,050,000 Q2 payment of Q1 purchases 49,950,000 49,950,000 Q2 payment of Q2 purchases 85,050,000 85,050,000 Q3 payment of Q2 purchases 49,950,000 49,950,000 Q3 payment of Q3 purchases 85,050,000 85,050,000 Q4 payment of Q3 purchases 49,950,000 49,950,000 Q4 payment of Q4 purchases 85,050,000 85,050,000 Total Payments by Quarter 85,050,000 135,000,000 135,000,000 135,000,000 490,050,000 Ending A/P Balance 49,950,000View Zoom Function Production Budget Constant B-3 Production Budget Seasonal C-3 Material Budget Constant B-4 Material Budget Seasonal C-4 sonal C-2 Appendix C-4 Water Play, Inc. Cash collected quarter of sale 63.0% Materials Budget--Part 2 Cash collected following quarter 37.0% January 1, 20XX Annual Year 2 Q2 Q3 Q4 Total Q1 Units to be Produced 16,000 24,500 19,200 12,300 72,000 16,000 Direct Material Cost/unit $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 7,500 Total Direct Material Cost 120,000,000 183,750,000 144,000,000 92,250,000 540,000,000 120,000,000 Desired Ending Inventory (10%) 18,375,000 14,400,000 9,225,000 12,000,000 12,000,000 Direct Material Cost Needed 138,375,000 198, 150,000 153,225,000 104,250,000 552,000,000 Less Beginning Inventory 12,000,000 18,375,000 14,400,000 9,225,000 12,000,000 Direct Material Purchases 126,375,000 179,775,000 138,825,000 95,025,000 540,000,000 Cash Disbursements Schedule Beginning A/P balance 0 -00 Q1 payment of Q1 purchases 79,616,250 79,616,250 Q2 payment of Q1 purchases 46,758,750 46,758,750 Q2 payment of Q2 purchases 1.13,258,250 113,258,250 Q3 payment of Q2 purchases 66,516,750 66,516,750 Q3 payment of Q3 purchases 87,459,750 87,459,750 Q4 payment of Q3 purchases 51,365,250 51,365,250 Q4 payment of Q4 purchases 59,865,750 59,865,750 Total Payments by Quarter 79,616,250 160,017,000 153,976,500 111,231,000 504,840,750 Ending A/P Balance 35,159,250
