Among the items it manufactures Jefferson Wine Accessories $($JWA$)$ produces drink coasters. In FY $2022$ JWA sold $32,000$ packages per month containing four coasters each for $$15\mathrm{.}00$ per package. JWA expects to increase the number packages sold per month by $5\%$ per year in FY$2023.$ The sales price per package is expected to increase to $$16\mathrm{.}00$ for FY$2023.$ JWA targets ending finished goods inventory for each month to equal $30,000$ packages in FY $2023.$ As the company is preparing its FY$2023$ budget it anticipates its ending Finished Goods inventory for FY$2022$ to equal $25,000$ packagesEach package requires $0\mathrm{.}5$ pound of cork. At the end of FY$2022,$ management expects to have $30,000$ pounds of cork in raw materials inventory. JWA targets to have raw material stocks of cork equal to $50,000$ pounds at the end of each month during FY$2023.$ JWA anticipates the cost of cork to average $$9\mathrm{.}00$ per pound for the year.JWA's sales of coasters are all done through distributors. JWA collects $75\%$ of its sales revenue in the month of the sale and $23\%$ in the month following the sale. $2\%$ of gross sales are written off as bad$-$debts each month.On $12/31/2022$ JWA anticipates having an Accounts Receivable balance of $$120,000$JWA's cork suppliers are paid $80\%$ of monthly purchase costs in the month of the purchase and $20\%$ in the month following the purchase. On $12/31/2022$ JWA estimates its Accounts Payable balance to be $$64,000$