Gale Force Surfing

Level Production
Table 1 Sales Forecast ( in units)

First Quarter
November
October
150
December
75
Second Quarter
February
March
0
0
January
25
300
Table 2 Production Schedule and Inventory ( equal monthly production)

Beginning
Inventory
October
November
December
January
February
March
April
May
June
July
August
September
Production
400
650
975
1,350
1,750
2,150
2,250
2,150
1,550
950
350
250
Ending
Inventory
Sales
400
400
400
400
400
400
400
400
400
400
400
400
150
75
25
300
500
1,000
1,000
1,000
500
250
650
975
1,350
1,750
2,150
2,250
2,150
1,550
950
350
250
400
Inventory
($2,000 per
unit)
1,300,000
1,950,000
2,700,000
3,500,000
4,300,000
4,500,000
4,300,000
3,100,000
1,900,000
700,000
500,000
800,000
Table 3 Sales Forecasts, Cash Receipts and Payments and cash Budget
October
November
December
January
February
Sales Forecast
Sales (units)
Sales (unit price
$3,000)
50% Cash
50% from prior
months sales
Total Cash
Receipts
150
75
25
450,000
225,000
75,000
Cash Receipts Schedule

-
225,000
112,500
37,500
375,000
225,000
112,500
37,500
600,000
337,500
150,000
37,500
Cash Payments Schedule
Production in Units
Production
Cost(each=$2,000)
Overhead
Dividends and
interest
Taxes
400
400
400
400
400
800,000
200,000
800,000
200,000
800,000
200,000
800,000
200,000
800,000
200,000
150,000
150,000
Total cash
payments
Cash Flow
Beginning Cash
Cumulative Cash
Balance
Monthly Loan or
(repayment)
Cumulative Loan
Ending cash
Balance
1,150,000
1,000,000
1,000,000
1,150,000
1,000,000
(550,000)
125,000
(662,500)
125,000
(850,000)
125,000
(425,000)
(537,500)
(725,000)
(987,500)
(875,000)
550,000
550,000
662,500
1,212,500
850,000
2,062,500
1,112,500
3,175,000
1,000,000
4,175,000
125,000
125,000
125,000
125,000
125,000
Cash Budget: Required Minimum Balance

(1,112,500)
(1,000,000)
125,000
125,000
Table 4 Total Current Assets First Year

Cash
Accounts Recei Inventory
Total Current Asset
October
125,000
225,000
1,300,000
1,650,000
November
125,000
112,500
1,950,000
2,187,500
December
125,000
75,000
2,700,000
2,900,000
January
125,000
3,500,000
3,625,000
February
125,000
4,300,000
4,425,000
March
125,000
450,000
4,500,000
5,075,000
April
125,000
750,000
4,300,000
5,175,000
May
125,000
1,500,000
3,100,000
4,725,000
June
125,000
1,500,000
1,900,000
3,525,000
July
400,000
1,500,000
700,000
2,600,000
August
650,000
750,000
500,000
1,900,000
September
775,000
375,000
800,000
1,950,000
Table 5 Cumulative Loan balance and interest expense (1% per month)
October
November
December
January
February
Cumulative Loan Ba
550,000
1,212,500
2,062,500
3,175,000
4,175,000
Interest Expense
5,500
12,125
20,625
31,750
41,750
Total Interest Expen
254,250
Changed Production
First Quarter
November
October
150
December
75
January
25
Second Quarter
February
March
0
0
300

Beginning
Inventory
October
November
December
Production
400
400
400
Ending
Inventory
Sales
150
75
25
150
75
25
Inventory
($2,000 per
unit)
400
800,000
400
800,000
400
800,000
January
February
March
April
May
June
July
August
September
400
400
400
400
400
400
400
400
400
0
0
300
500
1000
1000
1000
500
250
300
500
1,000
1,000
1,000
500
250
400
400
400
400
400
400
400
400
400
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
October
November
December
January
February
Sales Forecast
Sales (units)
Sales (unit price
$3,000)
50% Cash
50% from prior
months sales
Total Cash
Receipts
150
75
25
450,000
225,000
75,000
225,000
112,500
37,500
375,000
225,000
112,500
37,500
600,000
337,500
150,000
37,500

-

Production in Units
Production
Cost(each=$2,000)
Overhead
Dividends and
interest
Taxes
Total cash
payments
Cash Flow
Beginning Cash
Cumulative Cash
Balance
Monthly Loan or
(repayment)
Cumulative Loan
Ending cash
Balance
150
75
25
300,000
200,000
150,000
200,000
50,000
200,000
150,000
200,000
200,000
150,000
650,000
350,000
250,000
(50,000)
125,000
(12,500)
125,000
(100,000)
125,000
75,000
112,500
25,000
(187,500)
(75,000)
50,000
50,000
12,500
62,500
100,000
162,500
312,500
475,000
200,000
675,000
125,000
125,000
125,000
125,000
125,000
350,000
200,000

(312,500)
(200,000)
125,000
125,000
Cash
October
November
December
January
February
March
April
May
June
July
August
September
125,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
125,000
300,000
350,000
775,000

Total Current Asset
225,000
800,000
1,150,000
112,500
800,000
1,037,500
75,000
800,000
1,000,000
800,000
925,000
800,000
925,000
450,000
800,000
1,375,000
750,000
800,000
1,675,000
1,500,000
800,000
2,425,000
1,500,000
800,000
2,425,000
1,500,000
800,000
2,600,000
750,000
800,000
1,900,000
375,000
800,000
1,950,000
October
November
December
January
February
Cumulative Loan Ba
50,000
62,500
162,500
475,000
675,000
Interest Expense
500
625
1,625
4,750
6,750
50,750
Changed Production with 0.5% of sales as additional expense
First Quarter
November
October
150
December
Second Quarter
February
March
0
0
January
75
25
300

Beginning
Inventory
October
November
December
January
February
March
April
May
June
July
August
September
Production
400
400
400
400
400
400
400
400
400
400
400
400
Ending
Inventory
Sales
150
75
25
0
0
300
500
1000
1000
1000
500
250
150
75
25
300
500
1,000
1,000
1,000
500
250
400
400
400
400
400
400
400
400
400
400
400
400
Inventory
($2,000 per
unit)
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
800,000
October
November
December
January
February
Sales Forecast
Sales (units)
150
75
25
Sales (unit price

$3,000)
50% Cash
50% from prior
months sales
Total Cash
Receipts
450,000
225,000
75,000
225,000
112,500
37,500
375,000
225,000
112,500
37,500
600,000
337,500
150,000
37,500

-

Production in Units
Production
Cost(each=$2,000)
Overhead
Dividends and
interest
Taxes
Additional Expense
Total cash
payments
Cash Flow
Beginning Cash
Cumulative Cash
Balance
Monthly Loan or
(repayment)
Cumulative Loan
Ending cash
Balance
150
75
25
300,000
200,000
150,000
200,000
50,000
200,000
150,000
200,000
200,000
150,000
2,250
1,125
375
652,250
351,125
250,375
(52,250)
125,000
(13,625)
125,000
(100,375)
125,000
72,750
111,375
24,625
(187,500)
(75,000)
52,250
52,250
13,625
65,875
100,375
166,250
312,500
478,750
200,000
678,750
125,000
125,000
125,000
125,000
125,000
350,000
200,000

(312,500)
(200,000)
125,000
125,000

Cash
Total Current Asset
October
125,000
225,000
800,000
1,150,000
November
125,000
112,500
800,000
1,037,500
December
125,000
75,000
800,000
1,000,000
January
125,000
800,000
925,000
February
125,000
800,000
925,000
March
125,000
450,000
800,000
1,375,000
April
125,000
750,000
800,000
1,675,000
May
125,000
1,500,000
800,000
2,425,000
June
125,000
1,500,000
800,000
2,425,000
July
239,250
1,500,000
800,000
2,539,250
August
281,750
750,000
800,000
1,831,750
September
703,000
375,000
800,000
1,878,000
October
November
December
January
February
Cumulative Loan Ba
52,250
65,875
166,250
478,750
678,750
Interest Expense
523
659
1,663
4,788
6,788
51,924
April
Third Quarter
May
June
500
1000
March
April
Sales Forecast
300
July
1000
May
Fourth Quarter
August
September
1000
500
250
June
July
August
500
1,000
1,000
1,000
500
1,500,000
3,000,000
3,000,000
3,000,000
1,500,000
750,000
1,500,000
1,500,000
1,500,000
750,000
450,000
750,000
1,500,000
1,500,000
1,500,000
1,200,000
2,250,000
3,000,000
3,000,000
2,250,000
400
400
400
400
400
###
800,000
200,000
800,000
200,000
800,000
200,000
800,000
200,000
800,000
200,000
800,000
###
900,000
450,000
450,000
1,000,000
###
300,000
1,000,000
1,150,000
1,000,000
1,000,000
1,300,000
2,000,000
get: Required Minimum Balance is $125,000

(550,000)
50,000
125,000
125,000
1,250,000
125,000
2,000,000
125,000
1,700,000
125,000
250,000
400,000
(425,000)
175,000
1,375,000
2,125,000
1,825,000
650,000
550,000
4,725,000
(50,000)
4,675,000
(1,250,000)
3,425,000
(2,000,000)
1,425,000
(1,425,000)
-
125,000
125,000
125,000
125,000
400,000
March
April
May
June
July
4,725,000
4,675,000
3,425,000
1,425,000
47,250
46,750
34,250
14,250
April
Third Quarter
May
June
500
1000
July
1000
650,000
August
-
Fourth Quarter
August
September
1000
500
250
March
April
Sales Forecast
300
May
June
July
August
500
1,000
1,000
1,000
500
1,500,000
3,000,000
3,000,000
3,000,000
1,500,000
750,000
1,500,000
1,500,000
1,500,000
750,000
450,000
750,000
1,500,000
1,500,000
1,500,000
1,200,000
2,250,000
3,000,000
3,000,000
2,250,000
300
500
1,000
1,000
1,000
500
600,000
200,000
1,000,000
200,000
2,000,000
200,000
2,000,000
200,000
2,000,000
200,000
1,000,000
###
900,000
450,000
450,000
1,000,000
###
800,000
1,350,000
300,000
2,200,000
2,200,000
2,500,000
2,200,000

(350,000)
(150,000)
125,000
125,000
50,000
125,000
800,000
125,000
500,000
125,000
50,000
300,000
(225,000)
(25,000)
175,000
925,000
625,000
350,000
350,000
1,025,000
150,000
1,175,000
(50,000)
1,125,000
(800,000)
325,000
(325,000)
-
125,000
125,000
125,000
125,000
300,000
350,000
March
April
May
June
1,025,000
1,175,000
1,125,000
10,250
11,750
11,250
April
Third Quarter
May
June
500
1000
March
April
Sales Forecast
300
July
1000
May
500
July
325,000
3,250
Fourth Quarter
August
September
1000
500
250
June
1,000
August
July
1,000
August
1,000
500
900,000
1,500,000
3,000,000
3,000,000
3,000,000
1,500,000
750,000
1,500,000
1,500,000
1,500,000
750,000
450,000
750,000
1,500,000
1,500,000
1,500,000
1,200,000
2,250,000
3,000,000
3,000,000
2,250,000
300
500
1,000
1,000
1,000
500
600,000
200,000
1,000,000
200,000
2,000,000
200,000
2,000,000
200,000
2,000,000
200,000
1,000,000
###

450,000
450,000
1,000,000
###
300,000
4,500
7,500
15,000
15,000
15,000
7,500
804,500
1,357,500
2,215,000
2,215,000
2,515,000
2,207,500

(354,500)
(157,500)
125,000
125,000
35,000
125,000
785,000
125,000
485,000
125,000
42,500
239,250
(229,500)
(32,500)
160,000
910,000
610,000
281,750
354,500
1,033,250
157,500
1,190,750
(35,000)
1,155,750
(785,000)
370,750
(370,750)
-
125,000
125,000
125,000
125,000
239,250
281,750
March
April
May
June
1,033,250
1,190,750
1,155,750
10,333
11,908
11,558
July
370,750
3,708
August
-
September
250
750,000
375,000
750,000
1,125,000
400
800,000
200,000
1,000,000
125,000
650,000
775,000
775,000
September
-
September
250
750,000
375,000
750,000
1,125,000
250
500,000
200,000
700,000
425,000
350,000
775,000
775,000
September
-
September
250
750,000
375,000
750,000
1,125,000
250
500,000
200,000
3,750
703,750
421,250
281,750
703,000
703,000
September
-

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Level Production

Table 1 Sales Forecast ( in units)

Table 2 Production Schedule and Inventory ( equal monthly production)

Cash Receipts Schedule

Cash Payments Schedule

Cash Budget: Required Minimum Balance

Table 4 Total Current Assets First Year

Table 2 Production Schedule and Inventory ( equal monthly production)

Cash Receipts Schedule

Cash Payments Schedule

Table 4 Total Current Assets First Year

Cash Budget: Required Minimum Balance

Accounts Recei Inventory

Table 2 Production Schedule and Inventory ( equal monthly production)

Sales (unit price

Cash Receipts Schedule

Cash Payments Schedule

Cash Budget: Required Minimum Balance

Table 4 Total Current Assets First Year

get: Required Minimum Balance is $125,000

get: Required Minimum Balance is $125,000

Cash Receipts Schedule

get: Required Minimum Balance is $125,000

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