Firm Epsilon provides the following information from this year's master budget: $125,000 $18,750 $37,500 Budgeted cash collections: Budgeted direct materials purchases: Budgeted direct labour expense: Budgeted manufacturing overhead expense: Budgeted S&A expense: Capital puchase: Dividends $50,000 $3,125 $22,500 $1,875 It's budgeted manufacturing overhead expense includes $6,250 of depreciation. The capital purchase will be made in cash. What is Firm Epsilon's expected cash excess or deficiency for this year, prior to any borrowing? A B 1 Excess or deficiency of cash (before borrowing)