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Danner Company expects to have a cash balance of $60,435 on January 1, 2017. Rel

ID: 2478558 • Letter: D

Question

Danner Company expects to have a cash balance of $60,435 on January 1, 2017. Relevant monthly budget data for the first 2 months of 2017 are as follows. Collections from customers: January $114,155, February $201,450. Payments for direct materials: January $67,150, February $100,725. Direct labor: January $40,290, February $60,435. Wages are paid in the month they are incurred. Manufacturing overhead: January $28,203, February $33,575. These costs include depreciation of $2,014 per month. All other overhead costs are paid as incurred. Selling and administrative expenses: January $20,145, February $26,860. These costs are exclusive of depreciation. They are paid as incurred. Sales of marketable securities in January are expected to realize $16,116 in cash. Danner Company has a line of credit at a local bank that enables it to borrow up to $33,575. The company wants to maintain a minimum monthly cash balance of $26,860. Prepare a cash budget for January and February. (Do not leave any answer field blank. Enter "O" for amounts.)

Explanation / Answer

Statement showing computations Particulars January February Opening Cash Balance             60,435.00                             36,932.00 Total collections Collections from customer           114,155.00                           201,450.00 Sale of Marketable Securities             16,116.00 Total collections           130,271.00                           201,450.00 Total Disbursements Payment for Direct Materials           (67,150.00)                        (100,725.00) Payment for Direct Labour           (40,290.00)                           (60,435.00) Manufacturing O/H Excl Dep           (26,189.00)                           (31,561.00) Selling and Admin Exp           (20,145.00)                           (26,860.00) Total Disbursements         (153,774.00)                        (219,581.00) Net Cash receipts (Disbursements)           (23,503.00)                           (18,131.00) Closing Cash Balance             36,932.00                             18,801.00 Minimum Cash Balance             26,860.00                             26,860.00 Money borrowed                               8,059.00