Sales Budget July Aug Sept Total QTR 12

Sales in Units 30,000 70,000 50,000 150,000

Sales in Money $360,000.00 $840,000.00 $600,000.00 $1,800,000.00
Cash Collection
Current Month $108,000.00 $252,000.00 $180,000.00 $540,000.00
Previous Month $195,000.00 $234,000.00 $546,000.00 $975,000.00
Total Collection $303,000.00 $486,000.00 $726,000.00 $1,515,000.00

Production Budget July Aug Sept Oct

Sales 30,000 70,000 50,000 20,000
Desired ending inv 10,500 7,500 3,000 1,500
Total needs 40,500 77,500 53,000 21,500
Beginning Inv 4,500 10,500 7,500 3,000
Required Production 36,000 67,000 45,500 18,500

Marterial Purchase Budget July Aug Sept Total QTR

Required Production 36000 67000 45500 148500
Required Material (m) 144000 268000 182000 594000
Desired ending Inv 134000 91000 37000 37000
Total needs 278000 359000 219000 631000
Beginning Inv 72000 134000 91000 72000
Required Material (m) 206000 225000 128000 559000
Cost 164800 180000 102400 447200
Cash Disbursement
Current 50% 82400 90000 51200 223600
Previous 50% 76000 82400 90000 248400
Total Payment 158400 172400 141200 472000
Sales Budget April May June Total QTR
Sales $480,000.00 $720,000.00 $400,000.00 $1,600,000.00
Cash 20% $96,000.00 $144,000.00 $80,000.00 $320,000.00
Credit 80% $384,000.00 $576,000.00 $320,000.00 $1,280,000.00
Cash Collections
Current Month 10% $38,400.00 $57,600.00 $32,000.00 $128,000.00
Previous Month 70% $134,400.00 $268,800.00 $403,200.00 $806,400.00
2 Months Prior 20% $25,600.00 $38,400.00 $76,800.00 $140,800.00
Total Collection $198,400.00 $364,800.00 $512,000.00 $1,075,200.00
Purchase Budget
Cost of Goods Sold $336,000.00 $504,000.00 $280,000.00 $1,120,000.00
Desired ending Inv $100,800.00 $56,000.00 $44,800.00 $44,800.00
Total needs $436,800.00 $560,000.00 $324,800.00 $1,164,800.00
Beginning Inv $67,200.00 $100,800.00 $56,000.00 $67,200.00
Required Purchase $369,600.00 $459,200.00 $268,800.00 $1,097,600.00
Cash Disbursement
Current Month 50% $184,800.00 $229,600.00 $134,400.00 $548,800.00
Previous Month 50% $100,800.00 $184,800.00 $229,600.00 $515,200.00
Total $285,600.00 $414,400.00 $364,000.00 $1,064,000.00
Cash Budget
Cash Balance Beginning $41,600.00 $32,000.00 $32,000.00
Cash Collections $198,400.00 $364,800.00 $512,000.00
Total Cash Available $240,000.00 $396,800.00 $544,000.00
Disbursement
Inventory Purchase $285,600.00 $414,400.00 $364,000.00
Dividends $39,200.00
Equipment Cost $12,800.00
Selling Expenses $63,200.00 $96,000.00 $49,600.00
Administrative Cost $36,000.00 $41,600.00 $32,800.00
Total Disbursement $424,000.00 $564,800.00 $446,400.00
Excess (Definiency) ($184,000.00) ($168,000.00) $97,600.00
Financing
Borrow $216,000.00 $200,000.00 $0.00
Repay $0.00 $0.00 $416,000.00
Interest $0.00 $0.00 $526.67
Total Financing $216,000.00 $200,000.00 $416,526.67
Cash Balance End $32,000.00 $32,000.00 ($318,926.67)
 Feb March
$160,000.00 $240,000.00
Credit $128,000.00 $192,000.00

$224,000.00