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Requirements

1.	Prepare a cash budget for April for Pet TransportPet Transport.
2.	Why do Pet TransportPet Transport's managers prepare a cash budget in addition to the revenue, expenses, and operating income budget?

Cash Budget
April 30
Cash balance, beginning	$5,700
Add receipts
Cash sales	16,610
Credit card sales	146,500
Total cash available for needs	168,810

Deduct disbursements
Direct materials
Direct manufacturing labor
Manufacturing overhead
Nonmanufacturing salaries
Sales commissions
Other nonmanufacturing fixed costs
Machinery purchase	13800
Income taxes	5800
Total disbursements

. Pet Transport (PT) does not make any sales on credit. PT sells only to the public and accepts cash and credit cards, 90% of its sales are to customers using credit cards, for which PT gets the cash right away, less a 2% Purchases of materials are on account. PT pays for half the purchases in the period of the purchase and the other half in the following period. At the end of March, PT owes suppliers $8,600. During April they plan to purchase direct materials worth $13,190 PT plans to replace a machine in April at a net cash cost of $13,800 Labor, other manufacturing costs, and nonmanufacturing costs are paid in cash in the month incurred except of course depreciation, which is not a cash flow. Depreciation is $23,500 of the manufacturing cost and $10,500 of the nonmanufacturing (fixed) cost for April PT currently has a $2,800 loan at an annual interest rate of 12% The interest is paid at the end of each month PT has more than $10,000 cash at the end of April it will pay back the loan. PT owes $5,800 in income taxes that need to be remitted in April. PT has cash of $5,700 on hand at the end of March Revenue Budget For the Month of April Units Selling price Total Revenues 110,200 55,900 580 S Cat-allac Dog-eriffic 215 Total 190 S 166,100 Manufacturing Overhead Budget For the Month of April 9,100 Machine setup costs Processing costs Inspection costs Total Direct Manufacturing Labor Costs Budget 59,000 68,580 For the Month of April Output units DMLH TotalHourly produced per unit Hours Wage Rate Total Cat-allac Dog-eriffic Total 14 $ 25,200 14,000 $ 39,200 1,800 S 200 1,000 Salaries Other fixed costs Sales commissions $ 18,200 18,000 1,661 $ 37,861 Total nonmaniufarturinn rnete