As the marketing manager for Refresh Bliss Beverages, a well$-$established player in the beverage industry, celebrated for its refreshing drink offerings, you oversee the marketing of two signature lines: Zest Quencher and Pure Splash.

To present to the CEO, you have to prepare a quarterly budget for $2024$ in a CVP income statement format, and your assumptions are as follows:

$1)$ Quarterly forecasted market size in units for your products:

Forecasted Market Size $-$ Units: Q$1$ Q$2$ Q$3$ Q$4$

Zest Quencher $9,000,0009,250,0009,500,0009,750,000$

Pure Splash $6,500,0006,600,0006,750,0006,800,000$

$2)$ Quarterly forecasted market share for your products:

Forecasted Market Share: Q$1$ Q$2$ Q$3$ Q$4$

Zest Quencher $5\mathrm{.}90\%6\mathrm{.}10\%5\mathrm{.}20\%5\mathrm{.}40\%$

Pure Splash $12\mathrm{.}00\%15\mathrm{.}20\%12\mathrm{.}50\%12\mathrm{.}60\%$

$3)$ Price per unit:

Price per Unit $($same for all quarters$)$: $

Zest Quencher $ $15\mathrm{.}00$

Pure Splash $ $9\mathrm{.}00$

$4)$ Forecasted variable costs:

Variable Costs $($same for all quarters$)$: $\%$

COGS $45\%$ of Total Sales $

Sales Commissions $$ Zest Quencher $4\%$ of Sales $

Sales Commissions $$ Pure Splash $3\%$ of Sales $

Delivery Expense $8\%$ of Total Sales $

Advertising Expense $15\%$ of Total Sales $

$5)$ Forecasted fixed Costs:

Fixed Costs $($same for all quarters$)$: $

Salaries $ $875,000\mathrm{.}00$

Office Rent $ $65,000\mathrm{.}00$

Insurance Expense $ $83,000\mathrm{.}00$

Fixed Utilities $ $51,000\mathrm{.}00$

Advertising Expense $ $555,000\mathrm{.}00$