A 2005 cash budget is being prepared for the purchase of Toyi, a merchandise item. Budgeted data are

Cost of goods sold for 2005

$300,000

Accounts payable 1/1/05

20,000

Inventory—1/1/05

30,000

12/31/05

42,000

Purchases will be made in twelve equal monthly amounts and paid for in the following month. What is the 2005 budgeted cash payment for purchases of Toyi?

  1. $295,000
  2. $300,000
  3. $306,000
  4. $312,000