Budgeting is a critical operational component of a manager's duties. The implication of proper budgeting is that it allows companies to effectively plan for the management of resources within the context of product and goods delivery, while not losing sight of the need for cash ow. This concept will be reviewed again later in this course; in the meantime, cash ow is critically important to the health of a business. Being able to budget within the constraints of estimated and actual cash ow allows companies to spend no more than needed in operational functions for purchasing, producing, and delivering goods and services. In this assignment, you will act as the warehouse manager for Tandy Leather Factory. You have been asked to present a quarterly budget and financial plan to the president of the company. To do this, you will need to examine last year's financial statements, last quarter's earnings, and this quarter's estimated sales. You will use market analysis from Yahoo! Finance and the annual earnings report from last year. You will create a presentation of the budget using Microsoft PowerPoint. Your presentation should cover the cost of managing the inventory, shipping, warehouse machine maintenance (forklifts, pallet jacks, pallet wrapping machines, computers, handheld inventory devices, etc.), personnel costs for 5'5 employees, two office clerks, and two managers. Your budget will be based on an 8-hour work day, 5 days a week. You must include the cost for a 1-day shutdown of the warehouse for a quarterly inventory count. Length: 10-15 slides, include 100-150 words for each slide in the notes section. References: Please cite at least four sources. This may include three of the listed sources and at least one self-researched source