MBA 6100–Case Study-2-Given the following information for

Question # 00401361 Posted By: rey_writer Updated on: 10/08/2016 02:07 AM Due on: 10/08/2016
Subject Accounting Topic Accounting Tutorials:
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MBA 6100 – Case Study #2

Requirement #1

Given the following information for Jawa Corp. prepare a full cash budget for the months of April, May,
and June.

Sales in Units

Feb

Mar

Apr

May

June

July

10,000

12,000

15,100

16,250

16,675

16,000

All units are sold at a price of $24.75, with a per unit cost of $13.50. Sales are collected as follows: 60%
month of sale, 30% month after sale and remainder 2 nd month after sale. Purchases of materials, which
account for 50% of the product cost (remainder of the product cost is Factory worker wages) are paid for
75% month of purchase and 25% month after purchase. Materials are purchased a month in advance.
In addition the following are paid monthly: Building Lease $21,750, Office salaries $10,500,
Management Salaries $20,000, Trash removal $1,500, Utilities based on a rate of 20 cents per unit,
Payroll taxes at the rate of 7.65% (paid on all wages), Equipment maintenance based on a rate of 35
cents per unit.

The company will also be making the following payments: May Insurance payment for the months of
May-July $15,000, In April Income tax deposit of $30,000, the company will declare a quarterly dividend
in May to be paid June 15th of $25,000, Employee first aid training at a cost of $2,500 is planned for July.

Depreciation is $21,265 per month based on straight line and Income taxes are based on an average
effective tax rate of 11.50%.

At the start of April the company had a cash balance of $35,450.

Requirement #2
Based on the previous information prepare a traditional income statement (in proper format) for the
month of June.

Requirement #3

The company likes to maintain a cash balance of $30,000 at all times. They are considering purchasing
new machinery at the beginning of July at a cost of $175,000. Do they have a sufficient amount of cash
on hand to make this purchase or would they need to make arrangements for any financing?

Requirement #4
Given that the company has the following dividend policy:

Dividends are paid quarterly based on the annual rate of $2.00 per share.
How many shares of stock are currently outstanding?
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