The company PR Products Corp. estimates that its quarterly sales for the next year are as follows: (units) The price per unit is $ 70

1. 1 Quarter 30,000 units 2. 2 Quarter 50,000 3. 3 Quarter 60,000 4. 4 Quarter 40,000

Accounts receivable as of December 31 are $ 90,000. The company estimates that sales are charged 60% in the quarter they are made and 40% in the following quarter.

Finished Goods' desired ending inventory represents 20% of next or next quarter unit sales. Finished Goods starting inventory is 6,000 units.

3 pounds of Raw Material per unit is required for the production required. Raw Material's desired inventory is 10% of the required production for the next quarter. Raw Material's initial inventory is 12,000 units. The cost of Raw Material is $ 1.00 per pound.

Accounts payable on 12/31 / X0 total $ 60,000. Payments for Raw Material purchases are made at the rate of 70% in the quarter of purchase and the other 30% in the following quarter. The invested time of direct labor per unit is 1.5 hour. The hourly direct labor cost is $ 20.00.

I need Expected Cash Disbursements ( Pagos)

	T1	T2	T3	T4	Year
Account Payable 12/31/X0
Total Cash Disbursements	$	$	$	$	$