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Selling Price- $55

Cost/unit- $35
Monthly cost- $10,000
Production Schedule- 30 days in advance
Receivables- 60 days

250
Oct

500
Nov

750
Dec

Receipts
(Sales)

13,750

Payments
(Fixed Cost)
(Production Cost)

10,000
35,000

Net Cash Flow

-31,250

Oct

Nov

Dec

(Sales)

13750

27500

41250

(Cost of Production)
(Other Cost)

8750
10000

17500
10000

26250
10000

Net Profit

-5000

5000

Oct
Assets
Cash
AR
Inventory

Nov

Dec
146,250
68,750
35,000
250,000

Liabilities
Common Stock
R.E

250,000
0
250,000

Cash Budget
Jan

Feb

March

April

May

June

July

Aug

Sept

27,500

41,250

55,000

82,500

110,000

137,500

165,000

192,500

220,000

10,000
52,500

10,000
70,000

10,000
87,500

10000
105,000

10000
122,500

10000
140,000

10000
157,500

10000
175,000

10000
192,500

-35,000

-38,750

-42,500

-32,500

-22,500

-12,500

-2,500

7,500

17,500

Operating Income Statement


Jan

Feb

March
April
May
June
July
Aug
Sept
110,000
137500
165000
192500
220000
247500
275000

55,000

82500

35,000
10,000

52,500
10,000

70,000
10,000

87500
10,000

105000
10,000

122500
10,000

140000
10,000

175000
10,000

192500
10,000

10,000

20,000

30,000

40000

50000

60000

70000

80000

90000

Balance Sheet
Jan

Feb

March

April

May

June

July

Aug

Sept

111,250
96,250
52,500

72,500
137,500
70,000

30,000
192,500
87500

-2,500
247,500
105,000

-25,000
302,500
122,500

-37,500
357,500
140,000

-40,000
412,500
157,500

-32,500
467,500
175,000

-15,000
522,500
192,500

260,000

280,000

310,000

350,000

400,000

460,000

530,000

610,000

700,000

250,000
10,000

250,000
30,000

250,000
60,000

250,000
100,000

250,000
150,000

250,000
210,000

250,000
280,000

250,000
360,000

250,000
450,000

260,000

280,000

310,000

350,000

400,000

460,000

530,000

610,000

700,000

Oct
Nov
(August) (Spet)
247,500 275,000