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Coyote Loco, Inc., a distributor of salsa, has the following historical collecti

ID: 2482252 • Letter: C

Question

Coyote Loco, Inc., a distributor of salsa, has the following historical collection pattern for its credit sales. 80 percent collected in the month of sale. 10 percent collected in the first month after sale. 5 percent collected in the second month after sale. 4 percent collected in the third month after sale. 1 percent uncollectible.

     

Compute the estimated total cash collections during the fourth quarter from sales made on account during the fourth quarter.

The sales on account have been budgeted for the last seven months as follows:

Explanation / Answer

June July August September October November December Sales          124,000          151,500          176,500          203,000          228,000          253,000          215,500 Collection 80% in the month of sales            99,200          121,200          141,200          162,400          182,400          202,400          172,400 10% in first month            12,400            15,150            17,650            20,300            22,800            25,300 5% in second month              6,200              7,575              8,825            10,150            11,400 4% in third month              4,960              6,060              7,060              8,120 Total cash collection            99,200          133,600          162,550          192,585          217,585          242,410          217,220