\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Sales Projections in Units } \\ \hline & January & 21,945 \\ \hline & February & 28,615 \\ \hline & March & 42,948 \\ \hline & April & 54,526 \\ \hline & May & 34,817 \\ \hline \multicolumn{2}{|r|}{ Projected Sales Price/Unit } & $206.00 \\ \hline \multicolumn{3}{|c|}{ Monthly Projected Selling \& Administrative Expenses } \\ \hline 13 & \multirow{2}{*}{\begin{tabular}{l} Variable Cost/Unit \\ Fixed Costs \end{tabular}} & 12.00 \\ \hline 14 & & $2,662.00 \\ \hline 16 & \multicolumn{2}{|l|}{ Production: } \\ \hline 17 & Desired Ending Inventory & 52.6% \\ \hline 18 & Beginning Inventory (new business) & 0 \\ \hline 19 & & \\ \hline \multirow{5}{*}{\begin{tabular}{ll} 20 & Ma \\ 21 & \\ 22 & \\ 23 & \\ 24 & \end{tabular}} & Materials & \multirow{2}{*}{81.0%} \\ \hline & Desired Ending Inventory & \\ \hline & Number of Materials per Unit & 7.0 \\ \hline & Projected Cost/Material Unit & 5.00 \\ \hline & Beginning Inventory (new business) & + \\ \hline \multirow{3}{*}{\begin{tabular}{ll} 27 & D \\ 28 & \end{tabular}} & Direct Labor & \\ \hline & Time per Unit (in hours) & 3.00 \\ \hline & Cost per Hour & 16.00 \\ \hline \multicolumn{3}{|c|}{ Manufacturing Overhead } \\ \hline 31 & Variable Cost/Unit & 5.00 \\ \hline 32 & Fixed Costs & 3,909 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline & January & February & March & April \\ \hline Projected Sales in Units & & & & \\ \hline Selling Price per Unit & & & & \\ \hline Anticipated Sales Dollars & & & & \\ \hline \end{tabular}