Sales budgets
DIMSDALE SPORTS
Sales Budget January February March April Total
Budgeted sales units Sales price per unit Total sales
$ 7,500 $ 9,250 $ 11,500 $ 10,500
$ 56 $ 56 $ 56 $ 56
$ 420,000 $ 518,000 $ 644,000 $ 588,000
Selling expense budgets
DIMSDALE SPORTS
Selling Expense Budget January February March Total
Sales commissions Sales salaries Total selling expenses
$ 84,000 $ 103,600 $ 128,800
$ 4,000 $ 4,000 $ 4,000
$ 88,000 $ 107,600 $ 132,800
General and administrative expense budgets
DIMSDALE SPORTS
General and Administrative Expense Budget January February March Total
General and administrative salaries Maintenance expense Depreciation expense Total general and administrative expenses
$ 12,000 $ 12,000 $ 12,000
$ 1,800 $ 1,800 $ 1,800
$ 6,975 $ 8,025 $ 8,250
$ 20,775 $ 21,825 $ 22,050
Capital expenditures budgets
DIMSDALE SPORTS
Capital Expenditures Budget January February March Total
New equipment purchases Land purchase Total capital expenditures
$ 33,600 $ 100,800 $ 21,600 $ 160,000
$ 33,600 $ 100,800 $ 21,600 $ 160,000
Cash budgets
DIMSDALE SPORTS
Cash Budget January February March Total
Cash receipts from sales Cash payments for merchandise purchases Cash payments for selling expenses Cash payments for general and administrative expenses Cash payments for capital expenditures Total cash payments Net cash flow
$ 246,000 $ 728,860 $ 527,674
$ 65,000 $ 309,600 $ 156,600
$ 88,000 $ 107,600 $ 132,800
$ 20,775 $ 21,825 $ 22,050
$ 55,200 $ 160,000
$ 229,375 $ 676,285 $ 426,524
$ 16,625 $ 52,575 $ 101,150