还有一道3.Crydon,Inc.,manufactures a single product whose peak s

还有一道
3.Crydon,Inc.,manufactures a single product whose peak sales occur in August.Management is now preparing detailed budgets for the third quarter,July through September,and has assembled the following information to assist in the budget preparation:
a.the marketing department has estimated sales as follows for the remainder of the year ( in units):
July-----6000-----October-----4000
August---7000-----November----3000
September-5000----December----3000
The selling price of the company’s product is $50 per unit.
b.All sales are on account.Based on past experience,sales are expected to be collected in the following pattern:
40%-----In the month of sale
50%-----In the month following sale
10%-----Uncollectible
The beginning accounts receivable balance (excluding uncollectible amounts ) on July 1 will be $130,000
c.The company maintains finished goods inventories equal to 10% of the following month’s sales.The inventory of finished goods on July 1 will be 600 units.
d.Each finished unit of product requires 2 pounds geico compound.To prevent shortages,the company would like the inventory of geico compound on hand at the end of each month to be equal to 20% of the following month’s production needs.The inventory of geico compound on hand on July 1 will be 2,440 ponds.
e.Geico compound costs $2.50 per pound.Crydon pays for 60% of its purchases in the month of purchase; the remainder is paid for in the following month.The accounts payable balance for geico compound purchases will be $11,400 on July 1.
Prepare a sales budget,by month and in total,for the third quarter.(show your budget in both units and dollars.) also prepare a schedule of expected cash collections,by month and in total,for the third quarter.

销售预算
——7月,8月,9月
销售量,6000,7000,5000
单价,50,50,50
销售收入合计,300000,350000,250000
现销收入,120000,140000,100000
回收前期应收账款,130000,150000,175000
现金收入合计,250000,290000,275000
生产预算
——,7月,8月,9月,10月
本期销售量,6000,7000,5000,4000
期末存货,700,500,400,300
期初存货,600,700,50,400
本期生产量,6100,6800,4900,3900
耗用材料预算
——7月,8月,9月,10月
本期生产量,6100,6800,4900,3900
消耗定额,2,2,2,2
定额消耗量,12200,13600,9800,7800
材料采购预算
——7月,8月,9月
定额消耗量,12200,13600,9800
加期末存量,2720,1960,1560
减期初存量,2440,2720,1960
本期采购量,12480,12840,9400
单价,2.5,2.5,2.5
采购总成本,31200,32100,23500
当期现购,18720,19260,14100
偿付前期应付账款,11400,12480,12840
现金支出小计,30120,31740,26940