参考号：EM13165540
Milo Company manufactures beach umbrellas. The company is preparing detailed budgets for the third quarter and has assembled the following information to assist in the budget preparation:
（a）市场部估计销售额如下（单位）剩余时间。
(b)所有销售账户。英航sed on past experience, sales are collected in the following pattern:
销售月30％
65% in the month following sales
5％无法收集
Sales for June totaled $300,000.
（c）公司维护成品库存等于下个月销售额的15％。这项要求将在6月底满足。
(d)Each beach umbrella requires 4 feet of Gilden, a material that is sometimes hard to acquire. Therefore, the company requires that the ending inventory of Gilden be equal to 50% of the following month's production needs. The inventory of Gilden on hand at beginning and end of the quarter will be:
(e)Gilden costs $0.80 per foot. One-half of a month's purchases of Gilden is paid for in the month of purchase; the remainder is paid for in the following month. The accounts payable on July 1 for purchases of Gilden during June will be $76,000.
必需的：
1.第三季度按月和总共销售预算。（以单位和美元表示您的预算。）还要在第三季度按月和总共准备预期现金收款的时间表。
2. Prepare a production budget for each of the months July-October.
3. Prepare a direct materials budget for Gilden, by month and in total, for the third quarter. Also prepare a schedule of expected cash disbursements for Gilden, by month and in total, for the third quarter.