Variable manufacturing overhead costs are $$384,000$ per quarter, while fixed factory

overhead costs are $$214,000$ per quarter $($including non$-$cash expenses of $$156,000)$ and are

allocated based on total units produced. Following is some financial information:

$$ The initial cash balance is $$1\mathrm{.}8$ million.

$$ Sales are made on credit, with $50\%$ collected in the current period and the remainder in the following period. The previous quarter$$s sales totaled $$8,400,000.$ There are no outstanding debts.

$$ Purchases of direct materials and labor costs are paid for in the quarter they are made.

$$ Manufacturing overhead expenses are paid in the quarter in which they are incurred.

$$ All selling and administrative expenses are fixed and paid in the quarter in which they are incurred. They are budgeted at $$340,000$ per quarter, including depreciation of $$90,000.$

Required:

Refer to the sales budget prepared in Task $1.$ Construct a cash budget for Alya Sdn$.$ Bhd$.$ for

the third quarter ending $30$ September $2023.$