Hats$-$Off Limited, a nation$-$wide distributor of branded baseball caps, has an exclusive franchise for the distribution of the caps. Sales for Hats$-$Off have increased rapidly over the past year and while the company is doing well its budgeting system is struggling to keep up with the growth and poor planning has led to the company experiencing unexpected cash shortages. You have just been hired as the company's first budgeting officer and you are eager to make a good first impression on the senior management team. Your first project is to develop a master budget for the company's third quarter $($July $1-$ September $30).$ You have gathered the information below.

The baseball caps are sold to retailers for $$15$ each. Actual unit sales for the second quarter and budgeted unit sales for the third quarter plus October are as follows:

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