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The BRS Corporation makes collections on sales according to the following schedule:

1. 30% in the month of sale.

2. 66% in the month following sale.

3. 4% in the second month following sale.

The following sales have been budgeted:

Sales
April $130,000
May $150,000
June $140,000

Budgeted cash collections in June would be:

A. $146,200

B. $140,000

C. $140,520

D. $141,000

User Mark Carey
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1 Answer

1 vote

Final answer:

Budgeted cash collections for the BRS Corporation in June include 4% of April's sales, 66% of May's sales, and 30% of June's sales, which totals to $146,200 (option 4).

Step-by-step explanation:

The student has asked about calculating budgeted cash collections for the BRS Corporation for the month of June based on their schedule of collections. According to this schedule, the BRS Corporation collects 30% of sales in the month of the sale, 66% in the following month, and 4% in the second month following the sale. To answer this, we need to consider the sales from April, May, and June and apply the percentages for each of those months.

For April sales of $130,000, only the 4% collected in the second month following the sale is relevant to June:

  • April Sales: $130,000 * 4% = $5,200

For May sales of $150,000, the 66% collected in the month following the sale is relevant to June:

  • May Sales: $150,000 * 66% = $99,000

For June sales of $140,000, the 30% collected in the month of the sale applies:

  • June Sales: $140,000 * 30% = $42,000

Adding these up:

Total Collection for June = April Sales Collection + May Sales Collection + June Sales Collection

Total Collection for June = $5,200 (from April) + $99,000 (from May) + $42,000 (from June) = $146,200

Therefore, the correct answer to the budgeted cash collections in June for BRS Corporation is $146,200, which corresponds to option A.

User Ghoppe
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