Computation of Unit Cost Cost of one Special Bike Seat (Rightride) Hayes Company \begin{tabular}{|l|c|} \hline \multicolumn{2}{|l|}{Assumptions:DrawExpectedUnitSalesfromSalesForecast} \\ \hline Sales Commissions per Unit & $3.00 \\ \hline Freight-out per Unit & $1.00 \\ \hline% of Current Qtr Sales & 25% \\ \hline \end{tabular} Hayes Company Selling \& Admin Budget For Year Ending December 31, 2022 Hayes Company Budgeted Income Statement For Year Ending December 21, 2022 Sales Cost of Goods Sold Gross Profit $0 Selling and Administrative Expenses Income from Operations $0 Interest Expense Income before Income Taxes $0 Income Tax Expense Net Income $0 \begin{tabular}{|l|c|} \hline Assumptions: & \\ \hline AR 12/31/21 Balance & $60,000 \\ \hline Collected in the same Quarter as Sales & 60% \\ \hline Collected in Next Quarter & 40% \\ \hline \end{tabular} Hayes Company Expected AR Collections Computation of Unit Cost Cost of one Special Bike Seat (Rightride) Hayes Company \begin{tabular}{|l|c|} \hline \multicolumn{2}{|l|}{Assumptions:DrawExpectedUnitSalesfromSalesForecast} \\ \hline Sales Commissions per Unit & $3.00 \\ \hline Freight-out per Unit & $1.00 \\ \hline% of Current Qtr Sales & 25% \\ \hline \end{tabular} Hayes Company Selling \& Admin Budget For Year Ending December 31, 2022 Hayes Company Budgeted Income Statement For Year Ending December 21, 2022 Sales Cost of Goods Sold Gross Profit $0 Selling and Administrative Expenses Income from Operations $0 Interest Expense Income before Income Taxes $0 Income Tax Expense Net Income $0 \begin{tabular}{|l|c|} \hline Assumptions: & \\ \hline AR 12/31/21 Balance & $60,000 \\ \hline Collected in the same Quarter as Sales & 60% \\ \hline Collected in Next Quarter & 40% \\ \hline \end{tabular} Hayes Company Expected AR Collections