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Prepare a 10-page report for the managers meeting that discusses the following:

a) What is the purpose of a cash budget? Prepare a cash budget for February to April.

    The cash receipts and cash disbursements schedules may be shown in your appendices.

b) Determine the number of units of Snowskate, Surfskate and Dirtskate that needs to be sold in order to meet the target profit of $280,000.

c) Determine whether the order from The Surfboardroom should be accepted from a financial viewpoint.

d) From a non-financial viewpoint can the order by the Surfboardroom be accepted? If not, what options are available to FreeAir if it still wants to accept the offer?

e) Should the Snowskate line be discontinued? Explain how this decision is reached.

Justify all your answers with computations that are shown in the appendix of your report.

Appendix A FreeAir Skate Pty Ltd
Balance Sheet
as at January 31, 20x4
Assets	$
Cash	51,234
Accounts receivable (net of allowance for bad debts)	333,480
Inventories	22,584
Property, fittings and equipment (net of accummulated depreciation)	434,612
Total assets	841,910
Liabilities and Owner's equity
Accounts payable	251,145
Council rates (payable in February)	27,650
Store deposit (payable in February)	120,000
Retained earnings	443,115
Total liabilities and equity	841,910

Appendix A (continued)

Additional information:

.

根据过去的经验，销售收入40%为现金，60%为赊销，赊销期间一般为1-3个月，在购买后的一个月内支付65%，2个月后支付20%，三个月后支付14%。1%为坏账， 比如：1月份赊销的客户，2月份支付65%的货款，3月份支付20%，4月份支付14%。

购买材料库存通常发生在月底,购买后一个月内支付70%,其余部分将在两个月内支付(例如,如果我们1月份购买的材料，70%的货款在2月份支付，30%在3月份支付)。

在接下来的三个月内，工资不会增加，也不会增加雇佣新的员工，劳动力足够。上个月的薪水为158000美元,预计将保持不变。

. FreeAir is planning on buying a store space in the Southern suburbs to increase its visibility. This store purchase will be financed; however, a cash deposit of $120,000 is required. This payment is expected in February.

FreeAir 计划在南部郊区购买仓库，以增加其存储空间，通过融资方式购买，要求交$12000的保证金，这笔款项预计在2月份内缴存。

. Council rates are payable in February and it has been assessed as being $27,650.

2月份应付市政税，评估为$27650

.

FreeAir 高级管理层要求该维持最低现金$50000. 为了保持最低现金余额，FreeAir 在银行有授信额度，短期贷款，12%的利润率。FreeAir 可以提款￥200，000。每次提款和还款必须以$1000为倍数，所有借款必须在月初开始和还款必须在本月底。支付利息时才需要偿还本金。

Appendix B

. Profit required: February: $65,000; March: $63,000; April: $152,000. Total required for the three months = $280,000. There is no necessity to meet every month’s target so long as the quarter’s target is met.

. TAX RATE is 30%.

. Selling prices: Snowskate: $265; Surfskate: $235; Dirtskate: $195.

. Variable production costs: Snowskate: $251; Surfskate: $184; Dirtskate: $135.

. Fixed production costs (Annual): $420,000.

. Sales mix: Snowskate: 5%; Surfskate: 60%; Dirtskate: 35%.

利润要求:2月:65000美元;3月:63000美元;4月:152000美元。三个月的总要求= 280000美元。没有必要满足每月的目标只要这个季度的目标是满足。
税率为30%。
销售价格:Snowskate:265美元;Surfskate:235美元;Dirtskate:195美元。
可变生产成本:Snowskate:251美元;Surfskate:184美元;Dirtskate:135美元。
固定生产成本(年度):420000美元。
销售组合:Snowskate:5%;Surfskate:60%;Dirtskate:35%。

Appendix C

· The Surfboardroom has offered to buy 1,000 units of Surfskate for three months if we can sell Surfskate to them at $195.00. They will then consider whether to carry on this relationship.

· The cost of a Surfskate is made up of the following:

$
Labour (2.5hrs @ $24 per hour)	60
Materials	75
Variable overhead	49
Fixed overhead	7
Administrative costs (fixed)	5
Total	196

Additional information:

. If the Snowskate line is dropped, the manufacturing space and showroom space will have to be remodelled to allow for expansion of the Surfskate line. The remodelling cost is expected to be $65,000.

如果关掉Snowskate这条生产线，生产制造需要的空间和展厅空间
需要改建,以便扩surfskate 这条生产线。重装成本预计为65000美元。

. The machinery currently used for producing Snowskate will become redundant. It cost FreeAir $750,000 when it was bought and it now has a carrying value of $125,000 and one year useful life. There is no residual value at the end of the useful life. The machine can be sold today for $45,000 but there is no value after one year.

目前Snowskate这条生产线使用的机械将成为多余。FreeAir购买时的价格为750000美元。现在的账面价值125000美元,一年使用寿命。没有残值。结束时有用。现在的卖的话，这台机器今天可以卖45000美元,但一年后没有价值。

. A new machine will be bought for the production of Surfskate. This will cost $324,000 and has a useful life of three years. There is no residual value after the life of the machine.

Surfskate会买一台新机器。成本324000美元,使用寿命为三年。没有残值后的生活的机器。

. There is $48,000 worth of Snowskate in inventory.

Snowskate在库存为48000美元。

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