begin{tabular}{l|l} 66 & 67 & Construct the schedule of expected cash payments end{tabular} 68
Accounts payable, beginning balance 70 First-quarter purchases 71 Second-quarter purchases 72
Third-quarter purchases 73 Fourth-quarter purchases 74 Total cash disbursements
begin{tabular}{l|l} 75 & Construct the direct labor budget hline 77 & end{tabular} begin{tabular}{l|l}
77 & 78 & Units of production 79 & Direct labor hour per unit 80 & Labor hours required
end{tabular} 80 Labor hours required 81 Direct labor rate 82 Total direct labor cost
begin{tabular}{|r|r|r|r|r|r|} hline 1 & 2 & 3 & & 4 & multicolumn{2}{|c|}{ Year } hline? & ? & ? & ? & ?
hline? & ? & ? & ? & ? hline? & ? & ? & ? & ? hline? & ? & ? & ? & ? hline hline end{tabular} 83
Construct the manufacuring overhead budget Budgeted direct labor hours 87 Manufacturing
overhead rate 88 Total manufacturing overhead cost 89 90 Construct the selling and adminstrative
budget 91 92 Budgeted sales 93 Variable selling and adminstrative cost rate 94 Variable selling
and adminstrative cost 95 Fixed selling and adminstrative cost 96 Total selling and adminstrative
cost.
