How do I manipulate the figures to achieve over $300,000 - $450,000 in Net Income?

Quarterly Decisions Current Decisions OM Levers Market Forecast as of Q1'23 (90% Confidence Level) Financial Metrics - Plan and Actual+SRO * Pre-Tax Income: Year Plan vs. Actual+SRO 9,000 Plan Actual+SRO $556.1K $483.5K $0 $0 $0 $0 $0 $0 $0 $483.5K Sales $3,540,475.00 $3,540,475.00 6,750 $417K Net Income $241,763.41 $241,763.41 4,500 Cash Flow ** ($91,058.87) ($91,058.87) $278K 2,485 * Plan is annual commitment, SRO is Short Range Outlook and represents 2,091 2,250 Decisions for Qtrs. To be played (the SRO may have changed from original $139K plan for the Qtr.). * Operating $0 Price Growth VC ( I) VC (P ) Q3'22 Q4'22 Q1'23 Q2'23 Q3'23 Q4'23 Year Plan Base Cost Interest Market Share Actual+SRO Q1'23 - Expected Pre-tax NI Walk Q1'23 - Expected Cash Flow Walk Q1'23 - Expected OM Levers * $0 $60.8K $0 $0 Price $-3.7K $-20.3K $-4.1K $-113.1k Volume Variable Cost $32.7K $-226.2K $-40.6K Base Cost $-5K $-42.9K $46.6K $0 $0 $0 $-339.4K $37.8K $-309.1K $-60.9K $0 Volume ** $-372K -66.9K $-21.5K $-56.7K $-452.5K Variable Cost *** $-81.3K AP P&E 0% 40% 8% Inventory 12% 16% 20% Price Growth VC ( I) Net Income Depreciation Receivables VC (P Interest Common Stock Base Cost Beg Qtr Cash/Debt End Qtr Cash/Debt Q4'22 Actua Market Share Q1'23 Expected All Ceteris Paribus Variable/Base Cost Improvements Imply Cost Reduction * % Volume Increase Required To Maintain CM $ Facing a 1% Price Reduction ** % Improvement (Decrease) Required To Maintain CM $ Facing a 1% Price ReductionPlan Q4'22A Q1'23 Q2'23 Q3'23 Q4'23 Sales Total Market Demand [Units] 2,485 3,047 3,891 5,044 6,637 Lost Sales [Units] 0 0 0 0 0 Units Sold [Units] 829 1,005 1,322 1,665 2, 190 Price [$] $550.00 $550.00 $575.00 $575.00 $580.00 Terms [Days] 60 45 40 40 30 Average Collection Period [Days] 64.4 47.0 44.0 44.0 34.0 Production Raw Material On Order [Units] 1,000 900 1,825 3,550 3,000 Units Produced [Units] 1,166 600 1,400 1,900 3,400 Labor Force Hires [People] 5 0 10 0 17 Labor Force Layoffs [People] 0 0 0 Lines On Order [Units] 0 3 3 3 0 Planned Time 1.28 1.20 1.10 1.00 0.90 Effectiveness 85.4% 96.8% 72.7% 90.0% 92.0%Discretionary Costs Quality Engineering Expense $42,000.00 $40,000.00 $45,000.00 $90,000.00 $80,000.00 Research Funding Expense $0.00 $0.00 $0.00 $0.00 $0.00 Project 01 Funding $0.00 $0.00 $0.00 $0.00 $0.00 Project 02 Funding $45,000.00 $35,000.00 $0.00 $0.00 $0.00 Project 03 Funding $0.00 $0.00 $0.00 $0.00 $0.00 Inventory Rework Cost $0.00 $0.00 $0.00 $0.00 $0.00 Marketing Expense $41,000.00 $46,000.00 $72,000.00 $135,000.00 $142,000.00 Advertising Expense $31,000.00 $28,000.00 $30,000.00 $40,000.00 $25,000.00 Lean Six Sigma Expense $25,000.00 $25,000.00 $32,000.00 $38,000.00 $25,000.00 Building Lease and Utilities $79,953.00 $70,951.00 $75,015.00 $84,293.00 $87,350.00 Reports Marketing Report Business Intelligence Dashboard The inputs above are the prior management team's plan for the coming year. This plan approximates $240k in Net Income