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Danner Company expects to have a cash balance of $59,355 on January 1, 2017. Rel

ID: 2529628 • Letter: D

Question

Danner Company expects to have a cash balance of $59,355 on January 1, 2017. Relevant monthly budget data for the .first 2 months of 2017 are as follows Collections from customers: January $112,115, February $197,850 Payments for direct materials: January $65,950, February s98,925 Direct labor: January $39,570, February s59,355. Wages are paid in the month they are incurred. Manufacturing overhead: January $27,699, February s32,975. These costs indlude depreciation of $1,978 per month. All other overhead costs are paid as incurred Selling and administrative expenses: January $19,785, February s26,380. These costs are exclusive of depreciation. They are paid as incurred. Sales of marketable securities in January are expected to realize $15,828 in cash. Danner Company has a line of credit at a local bank that enables it to borrow up to $32,975. The company wants to maintain a minimum monthly cash balance of $26,380 Prepare a cash budget for January and February. (Do not feave any answer field blank. Enter 0 for amounts.) DANNER COMPANY Cash Budget For the Two Months Ending February 28, 2017 Janua Februa inning Cash Balance Collections from Custome le of Marketable Securiti otal Available Cash ollections from Customer Sale of Marketable Secuiri otal Available Cash anufacturing Ove rect Material Direct Labor anufacturing Overheac lling and Administrative otal Disbursements ing Cash Balance ddBorrowi epayment nding Cash Balan

Explanation / Answer

Danner Company

Cash Budget

For the two month ending 28 february 2017

Particulars

Jan

Feb

Beg. Cash balance

59355

36272

Add: Receipts:

Collections from customers

112115

197850

Sale of short term investments

15828

Total receipts

127943

197850

Total available cash

187298

234122

Less: Disbursements

Payment to suppliers

65950

98925

Wages

39570

59355

Manufacturing overhead

25721

30997

Selling expenses

19785

26380

Total disbursements

151026

215657

Excess (Deficiency) of available cash over disbursements

36272

18465

Financing:

Borrowings

0

7915

Repayments

0

0

Ending cash balance

36272

26380

Danner Company

Cash Budget

For the two month ending 28 february 2017

Particulars

Jan

Feb

Beg. Cash balance

59355

36272

Add: Receipts:

Collections from customers

112115

197850

Sale of short term investments

15828

Total receipts

127943

197850

Total available cash

187298

234122

Less: Disbursements

Payment to suppliers

65950

98925

Wages

39570

59355

Manufacturing overhead

25721

30997

Selling expenses

19785

26380

Total disbursements

151026

215657

Excess (Deficiency) of available cash over disbursements

36272

18465

Financing:

Borrowings

0

7915

Repayments

0

0

Ending cash balance

36272

26380