It's the Built Tight question about preparing master budgets...thanks!

4- Prepare [ne I'dClUI'y UVClllCdU uuugu. lUl LUC Luuu Liuul ua. Built-Tight is preparing its master budget for the quarter ended September 30, 2015. Budgeted sales and Problem 20-2A cash payments for product costs for the quarter follow: Manufacturing: Cash budget P2 A 2 "BudgetedrsalesWWWh $64,000 j ,' V.$80,OOO j , $48,000 3 Budgeted cash payments for g . v V; U x A g . 0 "Di-rectflmaterialsm , m l; U 16,160 - ; . 13,rMO , - 13,760 06 " Directlabor-wflmwwm . 4,04 fi r 3.1380 3,44o BiFa-Ctpoiryoverhead . ' ' 20200 ' 16,800 17200 W 2 cash and 80% on credit. All credit sales are collected in the marsh following the sale. The sheet includes balances of $15,000 in cash; 3145,(,r00 in ucc::.m:s ttrccivable; $4,500 in . ,mmata and a $5,000 balance in loans payable. A minimum cash bala: ce of 811000 is required. ..;ili?il%ibi'fitr'vi atotihe end of any month when a cash shortage occurs. Interest is Mr per month based on lite warmth loan balance and is paid at each month-end. lf an excess balance of cash emsts, 3" B'Qiliggfsaw . . ("am at w of the month. Operating expenses are leld lll the month incurred and con51st m at office salaries ($4,000 per month), and rent (356,500 per month). - it ' '. hi i': in is m' re IA asin F an O sang: for July, August, and September. mm m" the months of July, August, ' I" in" 'I if? Eli :" " and September. (Round amounts to Met f $75 per unit and sells it for $150 per unit. The sales staff Problem 20-3A " v p ' fi " " hflanufanturina