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BEGINNING CASH BALANCE

CASH COLLECTIONS
TOTAL CASH AVAILABLE

CASH PAYMENT FOR PURCHASES


CASH PAYMENT FOR S AND A EXPENSES
PURCHASE OF EQUIPMENT

NET CASH AVAILABLE (USED)

FINANCING:
PAYMENT OF NOTE PAYABLE
INTEREST
LOAN OBTAINED FROM BANK

ENDING CASH BALANCE

CASH COLLECTIONS

APRIL SALES
MAY SALES
TOTAL COLLECTIONS

CASH PAYMENTS FOR PURCHASES

APRIL PURCHASES
MAY PURCHASES
TOTAL PAYMENTS
1ST 2ND 3RD 4TH
UNITS TO BE PRODUCED 8,000 7,000 6,000 7,000
MATERIAL REQUIREMENT PER UNIT 2 2 2 2
PRODUCTION NEEDS 16,000 14,000 12,000 14,000
DESIRED ENDING INVENTORY 1,600 1,200 1,400 1,700
TOTAL MATERIALS NEEDED 17,600 15,200 13,400 15,700
BEGINNING INVENTORY 3,120 1,600 1,200 1,400
MATERIALS TO BE PURCHASED 14,480 13,600 12,200 14,300
MATERIAL COST PER POUND $4.00 $4.00 $4.00 $4.00
TOTAL COST OF DIRECT MATERIALS $57,920 $54,400 $48,800 $57,200

CASH PAYMENTS
1ST 2ND 3RD 4TH
BEGINNING ACCOUNTS PAYABLE $14,820
1ST QUARTER PURCHASES $43,440 $14,480
2ND QUARTER PURCHASES $40,800 $13,600
3RD QUARTER PURCHASES $36,600 $12,200
4TH QUARTER PURCHASES $42,900
TOTAL PAYMENT FOR DIRECT MATERIALS $58,260 $55,280 $50,200 $55,100
YEAR 2
28,000
2
56,000
1,700
57,700
3,120
54,580
$4.00
$218,320

YEAR 2
$14,820
$57,920
$54,400
$48,800
$42,900
$218,840
1ST 2ND 3RD 4TH
UNITS TO BE PRODUCED 7,000 8,000 6,000 5,000
MATERIAL REQUIREMENT PER UNIT 2 2 2 2
PRODUCTION NEEDS 14,000 16,000 12,000 10,000
DESIRED ENDING INVENTORY 1,600 1,200 1,000 1,500
TOTAL MATERIALS NEEDED 15,600 17,200 13,000 11,500
BEGINNING INVENTORY 1,400 1,600 1,200 1,000
MATERIALS TO BE PURCHASED 14,200 15,600 11,800 10,500
MATERIAL COST PER POUND $1.40 $1.40 $1.40 $1.40
TOTAL COST OF DIRECT MATERIALS $19,880 $21,840 $16,520 $14,700

CASH PAYMENTS
1ST 2ND 3RD 4TH
BEGINNING ACCOUNTS PAYABLE $2,940
1ST QUARTER PURCHASES $15,904 $3,976 $4,368 $3,304
2ND QUARTER PURCHASES $17,472 $13,216 $11,760
3RD QUARTER PURCHASES
4TH QUARTER PURCHASES
TOTAL PAYMENT FOR DIRECT MATERIALS $18,844 $21,448 $17,584 $15,064

1ST 2ND 3RD 4TH


UNITS TO BE PRODUCED 7,000 8,000 6,000 5,000
DIRECT LABOR HOUR PER UNIT 0.6 0.6 0.6 0.6
TOTAL DIRECT LABOR HOURS REQUIRED 4,200 4,800 3,600 3,000
DIRECT LABOR RATE PER HOUR $14 $14 $14 $14
TOTAL DIRECT LABOR COSTS $58,800 $67,200 $50,400 $42,000
YEAR 2
26,000
2
52,000
1,500
53,500
1,400
52,100
$1.40
$72,940

YEAR 2

$2,940
$58,352

$61,292

YEAR
26,000
0.6
15,600
$14
$218,400