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SMART TOYS

Sales Budget for Quarter 3

Quarter
Jul Aug Sep
Sales 3
35,000 75,000 55,000 165,000
unit
Unit
$12 $12 $12 $12
price
Total
sales in $420,000 $900,000 $660,000 $1,980,000
dollar
Quarter
Jul Aug Sep
3
Sales in dollar $420,000 $900,000 $660,000 $1,980,000
Account Receivable , June 30
$320,000 * 60% 192000 $192,000
July Sales
420,0000*35%.65% 147000 273000 $420,000
August Sales
900,000*35%,65% $315,000 $540,000 $855,000
September Sales
660,000*35%,65% $231,000 $231,000
Total cash collection $759,000 $1,488,000 $1,431,000 $3,678,000
SMART TOYS
Production budget From Jul to Oct
A
Jul u Sep Oct
Sales unit 35,000 g
75,000 55,000 240,000

Ending goods inventory 15,000 11,000 48,000 36,000

Total needed 50,000 86,000 ### 276,000

Beginning goods inventory 7,000 15,000 11,000 48,000


Required production 43,000 71,000 92,000 228,000
SMART TOYS
Direct Material Budget for Quarter 3
Qua
Jul Aug Sep rter
3
Required
productio 43,000 71,000 92,000 206,000
n
Gildan
per unit 4 4 4 4
(feet)

Productio
172,000 284,000 368,000 824,000
n needed

Ending
142,000 184,000 114,000 440,000
inventory
Total
314,000 468,000 482,000 1,264,000
needed
Beginnin
g 86,000 142,000 184,000 412,000
inventory
Materials
400,000 610,000 666,000 1,676,000
needed
Cost per
$0.80 $0.80 $0.80 2
feet
Total
material 320,000 488,000 532,800 1,340,800
cost
SMART TOYS
Expected Cash Disbursement for Quarter 3

Quart
Jul Aug Sep
er 3
Total material
$320,000 $488,000 $532,800 $1,340,800
cost
Payable
75,000 $75,000
(Jul 1)

Pay in
Jul

50% 160,000 $160,000

50% 160,000 $160,000


Pay in
Aug

50% 244,000 $244,000

50% 244,000 $244,000

Pay in
Jul
50% 266,400 $266,400
Total
$555,000 $892,000 $1,043,200 $2,490,200
disbursement