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1 Floribama Clothing has generated $130,000 in sales during the past few months,

ID: 2712308 • Letter: 1

Question

1 Floribama Clothing has generated $130,000 in sales during the past few months, and it is expected that this level of sales will continue for the next year. Based on past experience, 40 percent of the sales will be collected in the month of the sale, and these customers will take the 3 percent cash discount that is offered for early payment. The remaining 60 percent of the sales will be collected one month after the sale. Floribama normally purchases and pays for raw materials, which cost 70 percent of the sales prices, in the same month the finished goods are sold. Employees' wages represent 15 percent of the sales price, and monthly rent is $15,000. The company currently has no cash, but its target cash balance is $6,000. Construct Floribama's cash budget for the next three months.

Explanation / Answer

Floribama Clothing Cash Budget All amounts in $ Details Month 1 Month 2 Month 3 Sales revenue                   130,000                130,000                     130,000 Cash Collection Month 1 sales                     50,440                   78,000 Month 2 sales                   50,440                       78,000 Month 3 sales                       50,440 Total Cash Collection                     50,440                128,440                     128,440 Cash Payment for raw materials @70% of sales                     91,000                   91,000                       91,000 Employee wages @15% of sales                     19,500                   19,500                       19,500 Rent payment                     15,000                   15,000                       15,000 Total cash payment                   125,500                125,500                     125,500 Cash Balance                   (75,060)                     2,940                         2,940 So after three month the company will have a negative cash balance of $69,180 To get the target cash balance the company needs bank borrowing. Same momth collection reduced by 3% for cash discount.