Armstrong Helmet Company manufactures a unique model of bicycle helmet. The company began operations December $1,2013.$ Its accountant quit the second week of operations, and the company is searching for a replacement. The company has decided to test the knowledge and ability of all candidates interviewing for the position. Each candidate will be provided with the information below and then asked to prepare a series of reports, schedules, budgets, and recommendations based on that information. The information provided to each candidate is as follows.

$\backslash$table$[[,$Cost Items and Account Balances,Production and Sales Data,$],[,$Administrative Salaries,$$15,500,$Number of helmets produced,$$10,000,],[,$Advertising for Helmels,$11,000,$Selling Price,$$40,],[,$Cash, December $1,0,$Expected sales in units for December,$8,000,],[,$Depreciation on factory building,$1,500,$Expected sales in units for January,$10,000$ of next months's sales$],[,$Depreciation on office equipment,$800,$Desired ending inventory,$20\%$ kilogram$],[,$Insurance on factory building,$1,500,$Direct materials per finished unit,$1$ per kilogram$],[,$Miscellaneous expenses $-$ factory,$1,000,$Direct materials cost,$$7,],[,$Office supplies expense,$300,$Direct labor hours per unit,$0\mathrm{.}35,],[,$Professional fees,$500,$Direct labor hourly rate,$$20,],[,$Property taxes on factory building,$400,,,,],[,$Raw materials used,$70,000,$Cash Flow Data,,$],[,$Rent on production equipment,$6,000,$Cash collections from customers:,$75\%$ in month of sale$],[,$Research and development,$10,000,,25\%,$the following month,$],[,$Sales commissions,$40,000,$Cash payments to suppliers:,$75\%,$in month of purchase$],[,$Utility costs$-$factory,$900,,,25\%$ i$,$in the following month$],[,$Wages$-$factory,$70,000,$Incom,rate,$45\%,],[,$Work in process, December $1,0,$Costo,posed production Equipment,$$720,000,],[,$Work in process, December $31,0,$Manu,ing Overhead and selling and,trative costs,$5$ are paid as incurred$],[22,$Raw materials inventory, Decemb $lon,0,$Desire,ding Cash Balance,$$30,000,],[23,$Raw materials inventory, Decembe,$0,,,,],[24,$Raw material purchases,$70,000,,,,],[25,$Finished goods inventory, Decemt,$0,,,,],[26,,,,,,],[,\backslash$table$[[$Prepare a flexible budge$],[$between $8,000$ and $10,00],[$proper headings and forr$]],$turing c$,,,,]]$

$***$PLEASE$***$ include excel cell references