Sales Budget

Month
April May June

No. of Unites Expected to be

Sold 7000 10,000 8000
Price per Unit 40 40 40

Estimated Sales $280,000 $400,000 $320,000

Prodcution Budget

Month
April May June July

Opening Units
(50 % of Expected Month
(+) Sales) 3500 5000 4000 4500

(+) Produced During the Period 8500 9000 8500 7500

Inverntory Available on
(=) hand to be Sold 12000 14000 12500 12000
Expected Sales During the
(-) Period 7000 10000 8000 9000
Closing Units 5000 4000 4500 3000

Purchase Budget
Month
April May June

Raw Material On Hand 10200 10800 10200 9000

Units Required to be
Produced (Production Budget) 8500 9000 8500 7500

Total Material Requirement

for Production During the
Period
(Units Produced X 3 pounds) 25500 27000 25500 22500
Material Purchased During
the Period 26100 26400 24300

Closing Material 10800 10200 9000 0

Cash Collection Budget

Month
April May June

Opening Receivables $132,000 $168,000 $240,000

Uncollectables $14,000 $20,000

Sales During the Period $280,000 $400,000 $320,000

Total Recoverables During
th e Period $412,000 $554,000 $540,000
Amount Received from
Customers (Collections
Made) $244,000.0 $314,000.00 $348,000.00

Closing Receivalbes $168,000.0 $240,000.0 $192,000.0

Cash Payment Budget

Month
April May June

Opening Payables $26,280 $31,320 $31,680

Material Purchased During
the Period (Pounds) 26100 26400 24300

Purchases During the Period

(Material Purchases X Per Pound Material
Cost) $156,600 $158,400 $145,800

Total Payables $182,880 $189,720 $177,480

Amount Paid
(Reminder of Previous Month + 80% of
Current Month Purchases) $151,560 $158,040 $148,320

Closing Payables $31,320 $31,680 $29,160

Total for
Quarter

25000

$1,000,000

Total for
Quarter

33500

34000

Total for
Quarter
Total for
Quarter

Total for
Quarter
 Sales Budget
Month
Total for
April May June
Quarter
No. of Unites Expected to be
Sold 7000 10,000 8000 25000
Price per Unit 40 40 40

Estimated Sales $280,000 $400,000 $320,000 $1,000,000

Prodcution Budget

Month
Total for
April May June
Quarter

Opening Units
(50 % of Expected Month
(+) Sales) 3500 5000 4000

(+) Produced During the Period 8500 9000 8500 33500

Inverntory Available on
(=) hand to be Sold 12000 14000 12500
Expected Sales During the
(-) Period 7000 10000 8000 34000
Closing Units 5000 4000 4500

Purchase Budget
Month
Total for
April May June
Quarter

Raw Material On Hand 10200 10800 10200

Units Required to be
Produced (Production Budget) 8500 9000 8500 26000

Total Material Requirement

for Production During the
Period
(Units Produced X 3 pounds) 25500 27000 25500 78000
Material Purchased During
the Period 26100 26400 24300 76800
Closing Material 10800 10200 9000

Cash Collection Budget

Month
Total for
April May June
Quarter

Opening Receivables $132,000 $168,000 $240,000

Uncollectables $14,000 $20,000 $34,000

Sales During the Period $280,000 $400,000 $320,000 $1,000,000

Total Recoverables During
th e Period $412,000 $554,000 $540,000
Amount Received from
Customers (Collections
Made) $244,000.0 $314,000.00 $348,000.00 $906,000

Closing Receivalbes $168,000.0 $240,000.0 $192,000.0

Cash Payment Budget

Month
Total for
April May June
Quarter
Opening Payables $26,280 $31,320 $31,680
Material Purchased During
the Period (Pounds) 26100 26400 24300 76800

Purchases During the Period

(Material Purchases X Per Pound Material
Cost) $156,600 $158,400 $145,800 $460,800
Total Payables $182,880 $189,720 $177,480
Amount Paid
(Reminder of Previous Month + 80% of
Current Month Purchases) $151,560 $158,040 $148,320 $457,920

Closing Payables $31,320 $31,680 $29,160