Swifty Company prepares monthly cash budgets. Relevant data from operating budgets for $2025$ are as follows.

Other data:

Credit sales: November $2024,$ $$270,000$; December $2024,$$$345,600.$

Purchases of direct materials: December $2024,$$$108,000.$

Other receipts: January$-$Collection of December $31,2024,$ notes receivable $$16,200$;

February$-$Proceeds from sale of securities $$6,480.$

Other disbursements: February$-$Payment of $$6,480$ cash dividend.

The company's cash balance on January $1,2025,$ is expected to be $$64,800.$ The company wants to maintain a minimum cash balance of $$54,000.$

Prepare the Sales Budget for the year and the Production Budget.

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