COST FORMULA FOR MANUFACTURING OVERHEAD COSTS	90,000	PER MONTH	+	2.10	PER CASE PRODUCED
COST FORMULA FOR SELLING & ADMINISTRATIVE EXPENSES	70,000	PER MONTH	+	0.60	PER CASE SOLD
CASH BALANCE, APRIL 1	40,000

SCHEDULE 5. DIRECT LABOR BUDGET
				1ST QTR.
	APR	MAY	JUNE	TOTAL
Number of cases of CDs to be produced	16956	14472	10962	42390
Direct labor hours per case	0.4	0.4	0.4	0.4
Total direct labor hours needed	6782.4	5788.8	4384.8	16956
Direct labor rate per hour	25	25	25	25
Total cash needed for direct labor expense	169560	144720	109620	423900

SCHEDULE 6. MANUFACTURING OVERHEAD BUDGET
				1ST QTR.
	APR	MAY	JUNE	TOTAL
Number of cases of CDs to be produced	16956	14472	10962	42390
Variable overhead rate per case	2.1	2.1	2.1	2.1
Budgeted variable manufacturing overhead	35607.6	30391.2	23020.2	89019
Budgeted fixed manufacturing overhead	90000	90000	90000	270000
Total budgeted manufacturing overhead	125607.6	120391.2	113020.2	359019
Non-cash expenses	25000	25000	25000	75000
Total cash needed for manufacturing overhead expense	100607.6	95391.2	88020.2	284019

Please use the above information to fill out the chart below as much as possible (including equations, so I can follow along), thank you!

SCHEDULE 7. SELLING AND ADMINISTRATIVE EXPENSE BUDGET
				1ST QTR.
	APR	MAY	JUNE	TOTAL
Number of cases of CDs to be sold	16956	14472	10962	42390
Variable S&A expense per case
Budgeted Variable S&A Expense
Budgeted Fixed S&A Expense
Total Budgeted S&A exp[ense
Non-cash expenditures
Total cash needed for S&A expenses