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680,000 0.05 0.55 0.32 0.08 0.45 October November December January February March April May June July August September October November December January February March Sales 55,000 56,000 57,000 34,000 34,000 54,400 68,000 88,400 88,400 68,000 61,200 54,400 47,600 40,800 40,800 Collected in month of sale (5%) 2,750 2,800 2,850 1,700 1,700 2,720 3,400 4,420 4,420 3,400 3,060 2,720 2,380 2,040 2,040 - - - 2nd month of sale(55%) 30,250 30,800 31,350 18,700 18,700 29,920 37,400 48,620 48,620 37,400 33,660 29,920 26,180 22,440 22,440 - - 3rd month of sale (32%) 17,600 17,920 18,240 10,880 10,880 17,408 21,760 28,288 28,288 21,760 19,584 17,408 15,232 13,056 13,056 - 4th month of sale(8%) 4,400 4,480 4,560 2,720 2,720 4,352 5,440 7,072 7,072 5,440 4,896 4,352 3,808 3,264 3,264 Total collections 2,750 33,050 51,250 55,370 43,120 36,860 46,920 61,948 79,152 85,748 75,820 65,212 57,324 50,524 44,064 39,304 16,320 3,264 Accounts Receivable 58,888 Material Purchases & payments October November December January February March April May June July August September October November December January February March Sales 55,000 56,000 57,000 34,000 34,000 54,400 68,000 88,400 88,400 68,000 61,200 54,400 47,600 40,800 40,800 36,000 Purchases 25,200 25,650 15,300 15,300 24,480 30,600 39,780 39,780 30,600 27,540 24,480 21,420 18,360 18,360 16,200 - - - Payments 25,200 25,650 15,300 15,300 24,480 30,600 39,780 39,780 30,600 27,540 24,480 21,420 18,360 18,360 16,200 - - Accounts Payble 16,200 Cost of Goods Sold January February March April May June July August September October November December Beginning 34,000 34,000 54,400 68,000 88,400 88,400 68,000 61,200 54,400 47,600 40,800 40,800 Purchases 15,300 24,480 30,600 39,780 39,780 30,600 27,540 24,480 21,420 18,360 18,360 16,200 Overhead 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 Man. Labor 5,100 5,100 8,160 10,200 13,260 13,260 10,200 9,180 8,160 7,140 6,120 6,120 Freight 1,020 1,020 1,632 2,040 2,652 2,652 2,040 1,836 1,632 1,428 1,224 1,224 Packaging Exp 200 200 200 200 200 200 200 200 200 200 200 200 Ending Inventory 34,000 54,400 68,000 88,400 88,400 68,000 61,200 54,400 47,600 40,800 40,800 36,000 Total cost of goods sold 27,173 15,953 32,545 37,373 61,445 72,665 52,333 48,049 43,765 39,481 31,457 34,097 496,336 Overhead January February March April May June July August September October November December Outside labor 100 100 100 100 100 100 100 100 100 100 100 100 Equipment contract 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 0.70 Rent (70%) 420 420 420 420 420 420 420 420 420 420 420 420 Utilities (70%) 770 770 770 770 770 770 770 770 770 770 770 770 Maintence 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Mold Repair 221 221 221 221 221 221 221 221 221 221 221 221 Equipment Rental 892 892 892 892 892 892 892 892 892 892 892 892 Warhousing 300 300 300 300 300 300 300 300 300 300 300 300 Depreciation (70%) (350) (350) (350) (350) (350) (350) (350) (350) (350) (350) (350) (350) Total overhead 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 5,553 66,636 Selling and Admin. January February March April May June July August September October November December Insurance 610 610 610 610 610 809 610 610 610 2,310 610 610 0.30 Employee benefits 87 87 87 87 87 87 87 87 87 87 87 87 Management uses 547 547 547 547 547 547 547 547 547 547 547 547 office salary 850 850 850 850 850 850 850 850 850 850 850 850 Telpephone 200 200 200 200 200 200 200 200 200 200 200 200 Supplies 20 20 20 20 20 20 20 20 20 20 20 20 Legal& Accounting 750 750 Sales commissions 570 340 340 544 680 884 884 680 612 544 476 408 Rent (30%) 180 180 180 180 180 180 180 180 180 180 180 180 Utilities(30%) 330 330 330 330 330 330 330 330 330 330 330 330 Auto Expense 450 450 450 450 450 450 450 450 450 450 450 450 Depreciation (30%) (150) (150) (150) (150) (150) (150) (150) (150) (150) (150) (150) (150) Total 3,694 3,464 3,464 3,668 3,804 4,207 4,008 3,804 3,736 6,118 4,350 3,532 47,849

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