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Milford Company has the following sales projection (in units) for the next six m

ID: 2520712 • Letter: M

Question

Milford Company has the following sales projection (in units) for the next six months:
Feb: 2100
Mar: 2300
Apr: 1900
May: 2600
Jun: 2200
Jul: 1700

Each unit sells for $37 through April and $42 starting in May.

Milford has prepared the following sales budget for the quarter of April, May and June:



All of the sales are on credit. Cautious collects from customers as follows:
50% of sales in the month of sale
30% in the month following the sale, and
20% in the second month following the sale

Prepare a cash receipts budget for the quarter of April, May and June.

What is budgeted cash receipts May?

Sales Budget April May June Total Sales in units 1900 2600 2200 6700 Selling price per unit x $37 x $42 x $42 Sales revenue $70300 $109200 $92400 $271900

Explanation / Answer

Answer 1. Sales Budget April   May   June Total Feb   March Sales in Units              1,900.00               2,600.00               2,200.00               6,700.00               2,100.00              2,300.00 Sp Per Unit                    37.00                     42.00                     42.00                     37.00                    37.00 Total Sales in $           70,300.00           109,200.00             92,400.00           271,900.00             77,700.00            85,100.00 Schedule of Expected Cash Collections from Sales April   May   June Total Collection from Accounts Receivables Feb Sales           17,020.00             17,020.00 Mar Sales           25,530.00             17,020.00             42,550.00 Apr Sales           35,150.00             21,090.00             14,060.00             70,300.00 May Sales             54,600.00             27,720.00             82,320.00 Jun Sales             46,200.00             46,200.00 Total cash Collections           77,700.00             92,710.00             87,980.00           258,390.00 Budgeted Cash receipts May           92,710.00