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Colter Company prepares monthly cash budgets Relevant data from operating budgets for 2017 are as follow January


Colter Company prepares monthly cash budgets. Relevant data from operating budgets for 2017 are as follows.

………………………………………January …………………February

Sales………………………………….$360,000………………… $400,000

Direct materials purchases……………..120,000……………………125,000

Direct labor………………………………90,000………………….. 100,000

Manufacturing overhead…………………70,000…………………… 75,000

Selling and administrative expenses…… 79,000……………………. 85,000

All sales are on account. Collections are expected to be 50% in the month of sale, 30% in the first month following the sale, and 20% in the second month following the sale. Sixty percent (60%) of direct materials purchases are paid in cash in the month of purchase, and the balance due is paid in the month following the purchase. All other items above are paid in the month incurred except for selling and administrative expenses that include $1,000 of depreciation per month.

Other data:

1.Credit sales: November 2016, $250,000; December 2016, $320,000.

2.Purchases of direct materials: December 2016, $100,000.

3.Other receipts: January-collection of December 31, 2016, notes receivable $15,000; February-proceeds from sale of securities $6,000.

4.Other disbursements: February-payment of $6,000 cash dividend.

The company’s cash balance on January 1, 2017, is expected to be $60,000. The company wants to maintain a minimum cash balance of $50,000.

Instructions

(a) January: collections $326,000 payments $112,000

(b) Ending cash balance: January $51,000 February $50,000

(a) Prepare schedules for (1) expected collections from customers and (2) expected payments for direct materials purchases for January and February.

(b) Prepare a cash budget for January and February in columnar form.

Prepare purchases and income statement budgets for a merchandiser.

Apr 04 2020 View more View Less

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