Can you please help with parts in red at the bottom? Thanks :)

Corporation has recently acquired a small manufacturing operation in British Columbia that produces one Of its more popular items. This plant will provide these units for resale in retail hardware stores in British Columbia and Alberta. Because the budget prepared the plant Was incomplete. Jordan Leigh, CEO, Was Sent to to the plant'S budgeting process for the second quarter of 2023. Jordan asked the various managers to collect the following information for preparing the second-quarter budget. Unit sales for February 2023 unit sales for March 2023 Expected unit sales for April 2023 Expected unit sales for May 2023 Expected unit sales for June 2023 Expected unit sales for July 2023 Expected unit sales for August 2023 Average unit selling price $93000 105000 113,000 118000 123000 138,000 163000 $14 Based on the experience in the home plant, Jordan has suggested that the B.C. plant keep 20% Of the next month's unit sales in endin inventory. The plant has contracts with some of the major home hardware giants. so all sales are on account: 50% of the accounts receivable is collected in the month Of sale, and the balance is collected in the month after sale. This was the Same collection pattern the previous year. The new plant has no bad debts. Materials The quantity Of direct of mbber: used in is kg. plastic. and amount to per kg Inventory of combinec dj rect materials on March 3 consisted ot 29,640 kg. This plant likes to keep of the materials needed tor the next in its ending i r wentorv Fifty percent ot the payables is Oaki in the ot mrchase, SOX is paid in the atter March 31 total requires 15 minutes per unit for cunoletion and paid at an average rate of $20 ger hour. sellirw and administrative per unit are Ott*r fixed costs OttM ion S15.coo $2.600 st.300 $4.COO $BQCOO a rncnth a mcnth a menth te rials Indirect abour Utilities Main t e r Ian ce Property rues Janitorial Expected sales in L"'its Variable COSt per $0.40 40 $0, 40 $ 14.0m $2,200 $ 1.2m $2,400 hour hour hour month month per rrmth per month The cash balance on March 31 Hill be $138,500. bat Waterways has detided it mold ike maintain a cash balarxe at least nning April 30. an of with its T t ot to in increments at is considered to be on first dav of the and repayments and interest pavrtRnts on the last day Of the month , In May. of equipnnt to purchased. iS prepaid the first day the month Of the British Columbia Production Plant and Administrative Budget for the 2nd Quarter, 2023 Total lirvg Fixed Selling and sh expend i s Cash expenditures for selling and administrative expenses 1029m 2724m 26m 2698m 11 bcoo 102900 279900 277300 12300:) 184503 102900 2874m 26rya 284803 531030 839700 831900