Data:

Cash IsKing Exhibit 1. Excel Data Input Section Input Data (2ll currency in USS) Budgeted Sales April (units) May (units) June (units) July (units) Aungust (units) Selling Price/Unit Cash Collection Pattern Month of sale Following month Uncollectible Cash Payments for Materials Month of purchase Following month Production Requirements Raw material per unit (Ib.) Raw material cost per 1b. Direct labor hours per unit Direct labor rate per hour Variable MOHD per direct labor hour Fixed MOHD per month Depreciation in fixed MOH Selling & Administrative (S&A) Costs Variable S&A cost per unit sold Fixed S&A cost per month Depreciation in fixed S&A cost Other Cash Outflows Cash dividends paid each month Equipment purchases May Equipment purchases June Desired Ending Inventory Finished goods Raw materials Cash Expected 2,500 6.000 2,500 2,000 Ln $7.00 0.5 $40.00 $10.00 $57.950 $20.000 $1.25 $63.000 $10.000 $15.000 $47.820 $154.600 20% 40% $30.000 Beginning Account Balances as of March 31 Cash Accounts recefvable Finished goods inventory Finished goods cost per unit Finished goods inventory (umits) Raw materials inventory Raw materials (b)) Accounts payable Land Buildings and equipment Accumulated depreciation Common stock Retained earnings Exhibit 2. Sales at Different Levels Budgeted Sales April (units) May (units) June (units) July (units) Augus (units) $37.745 $132.000 $30.750 $75.00 410 $32.200 4.600 $55.000 $520,000 $1,800,000 ($750,000) $500,000 $1,247.695 2% 2,450 5.880 2,940 2,450 1.960 Decreased by 5% 2,375 5,700 2,850 2,375 1,900 10% 2,250 5,400 2,700 2,250 1,800 \f