The production budget is primarA company's budgeted cash disbursements for a given month are $100,000. If the beginning cash balance is $50,000, cash collections are $200,000, and the desired ending cash balance is $75,000, what is the excess (deficiency) of cash available for the month? $25,000 excess $75,000 excess $125,000 excess $50,000 deficiencyily used to: Determine the cost of goods sold Plan for production levels to meet sales demands Calculate the company's net income Analyze variances between actual and budgeted production