X fx Total collections Total needed Less beginning inventory Schedule c: Purchases plan in units Desired units in ending inventory Plus units sold Required purchases B Schedule d: Purchases plan (dollars) Weighted average unit cost Desined ending inventory Plus cost of goods sold Total requirements Less beginning inventory Total purchases Note: Actual AIP should be paid in 1st Quarter only. Schedule e: Cash pmts for purchases From accounts payable [12/31] 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total payments Assumptions ility: Investigate E $4,056,580 1st Quarter 14,040 18,600 32,640 12,090 20,550 1st Quarter $ 14,040 2,959,260 2,973,300 159.10 $ $2,973,300 1st Quarter $0 Schedules 2nd Quarter 15,210 21,600 F $4,588,643 2nd Quarter $ 36,810 14,040 22,770 161.90 $ 3,497,040 3,512,250 15,210 $ $3,512,250 2nd Quarter $0 G 3rd Quarter 16,575 23,400 39,975 15,210 24,765 $5,107,631 4th Quarter 3rd Quarter 165.40 $ 168.90 16,575 3,870.360 3,886,935 $3,886,935 3rd Quarter $0 Inc Stmt & Bal Sheet $5,671,869 4th Quarter 18,135 25,500 43,635 16,575 27,060 $ 18,135 4,306,950 4,325,085 $4,325,085 4th Quarter $0 $ Cash Flow $19,424,723 Year End 18,135 89,100 107,235 12,090 95,145 Year End 18,135 14,633,610 $14,651,745 $14,651,745 Year End $0 $0 J Graph K + Average: 2223326.529

Average: 2223326.52 Average: 2223326.52