The following is an extract from the budgeted statement of financial position as at 31 December 2017:

RM Raw Material Stock 6,000

Finished goods nil Debtors 70,000

Cash 10,000

Total: 86,000

Raw Material Creditors 21,000

Variable Overhead Creditors 10,500

Fixed Overhead Creditors 5,000

Total: 36,500

Net Current Assets 49,500

Required: (a) Prepare a cash budget for the six months ending 30 June 2018