Professional Documents
Culture Documents
Accounts
Accounts
b) Quarter
1st 2nd 3rd 4th Year
Accounts Receivable 4th
Quarter 2016 40,000 40,000
1st Quarter Sales
60%X 50000 30,000 30,000
40% X 60,000 20,000 20,000
2nd Quarter Sales
60%X 150,000 90,000 90,000
40% X 150,000 60,000 60,000
3rd Quarter Sales
60%X 200000 120,000 120,000
40% X 200,000 80,000 80,000
4th Quarter Sales
60%X 100000 60,000 60,000
Total Cash Collection 70,000 110,000 180,000 140,000 500,000
c) Quarter
1st 2nd 3rd 4th Year
Budget Sales 50,000 150,000 200,000 100,000 500,000
d) Quarter
1st 2nd 3rd 4th Year
Production 64,800 155,000 190,000 90,000 499,800
Materials Per Unit(Kilogram) 2 2 2 2 2
Productions Need 129,600 310,000 380,000 180,000 999,600
120,000
200,000
60%
80,000
200,000
40%
RM 20 Q = RM12Q + RM64000 + 0
RM8Q = RM64000
Q = 8000 Units (Break- even in Units)