Year: Sales and Collections Information: BRI: EBJ: JBJ: Estimated Growth Per Quarter: 2018 Basic Blue Jeans Embroidered Blue Jeans Jeweled Blue Jeans Projected Sales First Quarter in units: BBJ: EBI: JBJ: Sales Price: BBJ: EBI: JBJ: 2% 39,000 16,000 10,000 $35 $44 888 33 Production Information: Raw Materials (per unit): BBJ EBJ JBJ RM Cost/Unit 3 3.25 3.5 $6.00 per yard 1 1 1 $1.25 per set 3 27 3 $0.03 per yard 0 0 1 $8.00 per set Fabric (Yards) Zippers/Rivets (Sets) Embroidery Thread (Yards) Embellishments (Sets) Payables Information: 40% of direct materials are paid in the quarter of sale 60% are paid in the following quarter Direct Labor (per unit): Time in Minutes BBJ EBI JBJ DL Cost/Hour Cutting Embroidery 9506 11 12 14 $18.00 7 9 $22.00 19 $26.00 8 8 $15.00 Embellishing Previous Year Sales and Remaining A/R: Assembly 03 $ 04 $ Revenue 2,617,000 $ 2,670,000 $ Collected Bad Debt Net A/R 2,433,810 $ 36,638 $ 1,922,400 $ 37,380 $ 146,552 Overhead: 710,220 Applied on the basis of Machine Hours BBJ EBJ JBJ Collections based on historical averages: 30% Sales are cash Cutting time in minutes Assembly time in minutes 8 9 13 10 8 70% Sales are credit 3% Average sales returns/allowances/discounts 60% Collected within quarter of sale 30% Collected in quarter after sale 8% Collected in second quarter after sale 2% Bad Debt Inventory to keep on hand: Finished goods: Raw Materials: 15% of next quarter's sales projection 25% of next quarter's production requirements