Tilson Corporation has projected sales and production in units for the second quarter of the coming year as follows:

	April	May	June
Sales	45,000	35,000	55,000
Production	55,000	45,000	45,000

Cash-related production costs are budgeted at $7 per unit produced. Of these production costs, 25% are paid in the month in which they are incurred and the balance in the following month. Selling and administrative expenses will amount to $70,000 per month. The accounts payable balance on March 31 totals $174,000, which will be paid in April.

All units are sold on account for $19 each. Cash collections from sales are budgeted at 50% in the month of sale, 30% in the month following the month of sale, and the remaining 20% in the second month following the month of sale. Accounts receivable on April 1 totaled $433,000 ($93,000 from February's sales and $340,000 from Marchs sales).

Required:

a. Prepare a schedule for each month showing budgeted cash disbursements for Tilson Corporation.

b. Prepare a schedule for each month showing budgeted cash receipts for Tilson Corporation.