Rolling Wheels purchases bicycle components in the month prior to assembling them into bicycles. Assembly is scheduled one month prior to budgeted sales. Rolling pays 75% of component costs in the month of purchase and 25% of the costs in the following month. Component cost included in budgeted cost of sales are

April

May

June

July

August

$5,000

$6,000

$7,000

$8,000

$8,000

What is Rolling’s budgeted cash payment for components in May?

  1. $5,750
  2. $6,750
  3. $7,750
  4. $8,000