Sales Budget April May

Sales(Units) 20000 50000

S.P. 10 10
Total Sales 200000 500000
Accounts receivable 30000

Cash Collected from Sales

April May
Same month $ 0.70 $ 140,000.00 $ 350,000.00
Next month $ 0.25 $ 50,000.00

Total 170000 400000

Quarter Sales(April,May,June) 905000

Production Budget April May

Sales 20000 50000
Closing stock 10000 6000
Opening Stock 4000 10000
Production 26000 46000

Purchase Budget April May

Production 26000 46000
Materials requirement (five pounds) 130000 230000
Closing Stock 23000 14500
Opening Stock 13000 23000
Materials to be Purchased 140000 221500

Cash disbursement April May

Total payment to be made(0.4 pounds) 56000 88600
50% 50% in the same month 28000 44300
50% in the following month 12000 28000

Payment made 40000 72300

Quarter payment 185000
140000 56000 88600
0.4 0.4 0.4
56000 22400 35440
 June July August
30000 25000 15000
10 10 10
300000 250000 150000

0.7
om Sales
June July August 0.25
$ 210,000.00 $ 175,000.00 105000 0.05
$ 125,000.00 $ 75,000.00 62500

335000 250000 167500

June July August 20%

30000 25000 15000
5000 3000 0
6000 5000 3000
29000 23000 12000

June July August

29000 23000 12000
145000 115000 60000
11500 6000 0
14500 11500 6000
142000 109500 54000

June July August

56800 43800 21600
28400 21900 10800
44300 28400 21900

72700 50300 32700

56800 43800
0.4 0.4
22720 17520
 Cash Collections
April May June July

Sales $ 50,000.00 $ 80,000.00 $ 60,000.00 $ 50,000.00

Cash Sales $ 30,000.00 $ 48,000.00 $ 36,000.00 $ 30,000.00
Cash Sales From Debt $ 16,000.00 $ 20,000.00 $ 32,000.00 $ 24,000.00
Total Cash Collections $ 46,000.00 $ 68,000.00 $ 68,000.00 $ 54,000.00

Purchase Budget
March April May June
COGS $ 28,000.00 $ 35,000.00 $ 56,000.00 $ 42,000.00
Inventory 20000 20000 20000 20000
Additional Inventory $ 28,000.00 $ 44,800.00 $ 33,600.00 $ 28,000.00
total Material Purchase $ 48,000.00 $ 64,800.00 $ 53,600.00 $ 48,000.00

Cash Disbursment

50% in the same month 0 0 0 0

50% in the following month $ - $ - $ - 0
Total 0 0 0 0

Wage & Commission cash disbursement

April May June July
Wages per month 2500 2500 2500 2500
Commission 12000 9000 7500 0
14500 11500 10000 2500

50% in the same month 7250 5750 5000 1250

50% in the next month $ 4,250.00 $ 7,250.00 $ 5,750.00 5000
Wages & Commission payable 11500 13000 10750 6250

Operating exp cash disbursement April May June July

Misc exp 4000 3000 2500 0
Rent 2000 2000 2000 2000
Insurance 200 200 200 200
Total 6200 5200 4700 2200

CAPEX April May June July

Purchase of new fixtures 3000 0 0 0

Cash Budget April May June July

Cash Collection 0 0 0 0
Cash disbursements 20700 18200 15450 8450
-20700 -18200 -15450 -8450
 $40,000.00

60%
40%

July
$ 35,000.00 70%
20000
$ 22,400.00 80%
$ 42,400.00

50%

March
2500
6000 15%
8500

4250 50%
1250
5500

March
0 5%
2000
200
2200

March
0

March
0