Exhibit 9-2 Bowline Inc. is a distributor which sells one product for $60 per unit. Bowline pays $33 to buy the product. In addition, fixed costs total $42,000 per month. Bowline wishes to maintain an inventory at the end of each month equal to 25% of the next month's projected sales. Purchases are paid in the month after purchase. Bowline makes all sales on credit and collects 30% in the month of sale and 70% in the month after sale. Budgeted monthly sales in units for the first five months of 2013 are as follows: January 20.000 units February 25,000 units March 28,000 units April 30,000 units May 26,000 units