I have all of the requirements prepared except the Cash Budget and Balance Sheet. Would you please prepare these and go into explanation where the numbers come from? Thanks.

You have just been hired as a new manager at Bracelets Unlimited. In the past the company has done very little in the way of budgeting. Since you are well trained in budgeting you have decided to prepare a comprehensive master budget for the upcoming year. You have worked with accounting and other areas of the company to compile the following information. The company sell its bracelets for $15 each. Actual sales for the last three months and budgeted sales for the next year follow: 2018 Actual Sales (Units) October 20,000 November 26,000 December 140,000 2019 Budgeted Sales (Units) 65,000 July January 20,000 50,000 February 100,000 August March 45,000 50,000 September April 30,000 30,000 October May 20,000 28,000 November June 147,000 25,000 December January-March 2020 bracelet sales are expected to increase 5% from the prior January-March sales. Sufficient inventory should be on hand at the end of each month to supply 40% of the bracelets sold in the following month. All sales are on credit, with no discount, and payable within 15 days. The company has found, however, that only 20% of a month's sales are collected in the month of sale. An additional 70% is collected in the following month, and the remaining 10% is collected in the second month following sale. Bad debts have been negligible. Direct materials for the bracelets consists of cording and beads. Each bracelet requires yard of cording. The cording is purchased from the supplier for $7 per yard. Each bracelet also requires 24 beads. Beads are purchased in lots of 100 for $16 per lot. One-half of a month's purchases are paid for in the month of purchase; the other half is paid for in the following month. The company's policy is to have 20% of the next month's direct materials needs on hand at the end of each month Bracelets Unlimited pays its bracelet assemblers $14 per hour. Fringe benefits are an additional 20%. Each bracelet requires 15 minutes to assemble. Manufacturing overhead consists of indirect materials of $0.10 per unit and indirect labor which is 5% of direct labor costs. Monthly operating expenses for the company are given below: Variable: Sales commissions 4% of sales Fixed: Advertising $50,000 Rent 18,000 Salaries 106,000 Utilities 7,000 3,000 Insurance Depreciation 14,000 Insurance is paid on an annual basis, in November of each year. All other cash expenses are paid monthly The company plans to purchase $16,000 in new equipment during May and $40,000 in new equipment during June; both purchases will be for cash. The company declares dividends of $15,000 each quarter, payable in the first month of the following quarter. Asisting of the company's accounts as of December 31, 2018 is given below Assets Cash $74,000 346,000 88,322 262,600 Accounts receivable Raw materials inventory Finished goods inventory Prepaid insurance Property and equipment (net) Total assets Liabilities and Stockholders' Equity 21,000 950,000 $1.741.922 $100,000 Accounts payable Interest payable 0 Income tax payable 0 15,000 Dividends payable Note payable Common stock 0 800,000 Retained earnings 826,922 Total liabilities and stockholders' equity $1.741.922 The accounts receivable balance is made up of $26,000 November sales and $320,000 December sales. The remaining November sales will be collected in January. The remaining December sales will be collected $300,000 in January and $20,000 in February. The accounts payable at year end relates to direct material purchases. The company maintains a minimum cash balance of $50,000. All borrowing is done at the beginning of a month; any repayments are made at the end of a month. The company has an agreement with a bank that allows the company to borrow at the beginning of each month. The interest rate on these loans is 1% per month and for simplicity we will assume interest is not compounded. At the end of the month, the company would pay the bank all the accumulated interest on the loan and as much of the loan as possible while still retaining at least $50,000 in cash. The company's effective income tax rate is 30%. The company made quarterly estimated tax payments of $15,000 on April 15, June 15, September 15 and December 15. 16 16 1215 11.05.00 14.000 Budget Assignment Prepare the following budgets in Excel. Schedules need to be professionally formatted and use appropriate links and formulas, Sales Budget Production Budget done Direct Materials Budget done Direct Labor Budget done Manufacturing Overhead Budget 5 Operating Expense Budget 6 Budgeted Income Statement 7 Budgeted Balance Sheet 8 Cash Budget 2 need Sales Budget 000 000 OF OS SOOCOT 0000 000 BOCK OM SEO 0511 0 Expected Sales S000 March 100 April Se My 15.00 $ July Speaker 15.00 November 375.000 SI SOSTS Der 00 15.00 5 15 30 de calor 15.00 5 15.00 5 450,000.00 $ 400.00 $ 3.000.000 DO 500 SGS DOBOSO SD $ 20,000 1001,750.00 $135.000 13.00 5 15.00 15.00 5 1500 2. Pode Expected Sales March 10000 April May Desired Finding litory 40000 30000 Nowhere 20000 12000 BOSCO 11200 2000 10500 120000 000 56800 Les Opening eventory 200 0000 41200 38000 33000 Tesla Regid 20000 38000 114300 110050 NOOOO 10000 San 12000 42000 27 29200 22000 9900 3. Donald 26000 115500 J M Fey Total Production Required 79000 80000 April May August October De 20 Carding 29300 MO 32000 26000 119900 Yurde per tried Tol Carding Required (19750 0.25 20000 0.25 0.35 0.35 LOSO 0.25 Desired Ending 3750 00 1000 4000 17700 275 07375 15750 140 Tecals Required 23750 2.00 1950 1300 3500 5775 41475 3150 1190 7130 Lessing every 1000 119.50 11050 10040 25479 335 21S 2100 1150 1600 Total Cardighed 1980 18100 1950 1300 575 TINO 11550 9100 Unit Cost 1740 5 27347.5 1.005 7.00 5 7.00 7.00 $ 7.00 7003 7.00 5 7005 7005 7,005 7.00 Total Canding Cost $ 1.0.0 S 116.700S 60,000.00 50.00 5 45,570 O $ 41.400.000 $0.00 $3,70000561,100 139.545.00 $ 190,732 505 138,18000S 1.300.00 Beads Yands per mind 24 24 24 34 24 24 24 24 14 Total Beaded 1930000 603200 55000 78000 11 53000 2773000 199000 151200 Desiding every 20160 1410 126440 1100D 15 71000 1340 5540 31 Total Repaired 2121600 705600 w 1840 3253000 3170160 Le Opening eventory 34000 1512000 2016 13 11000 230100 167300 12400 339.40 554000 Total Dadebeurde 1900 1737000 66 69280 10000 09040 1913700 2355300 195000 130900 Uw Cost 0.165 6.16 0.165 0.165 0.165 0.165 0.165 0.165 Total Beade Cou $ 30,126.00 $7.06.00 15LANS 110 2.3.60 $ 95.22.00 S 135,165.00 S 177.40.00 $ 139,776,00 $ 134.34.40 106,301.00 S 48.5215 303.205.40 193.163 Total Marlow 50.2005 104.16.00 SS 160 55 145.563.60 $ 13,6200 SMO 31.256.00 5 203.476.00 $ 195,436.00 $ 45,75 109.254.10S 411.30 S 381,736.00 4. Director Budget February March April May My September October Never Der 80000 28200 23000 48000 39000 2000 115300 70800 Tours per 0.25 0.35 0.25 0.15 0.35 0.25 0.25 0.25 0.25 Toalha $ 19.750.00 10 500.00 7.300.00 5 6.700.00 $ 5.750.00 00000 5 12.000.00 3 750,00 S 6.500.00 17.700.00 S 24,875.00 16.30 16.00 $ 16.80 1680 $ 1650 $ 16.0 $ 16 S 16.05 16.05 16 $ 3.5 336.000 1.400.00 122.640.00 113.500.00 500.00 $ 134,400.00 $ 201,00.00 $ 16300.00 $ 10000.00 $ 27.160.00 OSIE BONI R R BOOTY 0 BOSCEI BESI $ 6.165 0.165 165 OCE 5 Sales Budget April 50000 January Expected Sales Units: 65000 February March May July August s 100000 OXO Unit Price 28000 20000 50000 4 $ 15.00 5 15.00 $ 15.00 $ Expected Sales 15.00 $ 15.00 $ 15.00 $ 15.00 $ 15.00 S 975.000,00 $ 1.500.000,00 $750,000.00 $ 450,000.00 $ Figures for Jan & Feb 20 provided for calculation of production and material purposes 420,000.00 $ 375,000.00 $ 100,000.00 $ 750,000.00 2. Production Budget January February March April May July August Septembe Expected Sales Units 65000 100000 50000 30000 28000 25000 20000 45000 50000 Desired Ending Inventory 40000 20000 12000 10000 8000 20000 12000 18000 Total Units Required 105000 120000 62000 41200 38000 33000 40000 68000 57000 Less Opening Inventory 26000 40000 20000 18000 12000 11200 10000 2000 20000 Total Production Required 79000 80000 42000 29200 32000 48000 39000 26800 2.3000 July May 26800 June 23000 32000 0.25 10500 3. Direct Material Budget January February March April Total Production Required 79000 80000 42000 29200 Cording Yards per unit required 0.25 0.25 0.25 Total Cording Required (Yards) 19750 20000 7300 Desired Ending Inventory 4000 2100 1400 1340 Total Units Required 23750 22100 11960 86.10 Less Opening Inventory 3950 4000 2100 1480 Total Cording to be purchased 19800 18100 9850 7180 Unit Cost $ 7.00 S 7.00 $ 7.00 $ Total Cording Cost $ 138,600.00 S 126,700.00 $ 69,020.00 $ 7350 0.25 6700 1150 7850 1340 6510 7.00 $ 50,260.00 $ 0.25 0.25 5750 8000 1600 2400 10000 1150 1600 RADO 7.00 $ 7.00 $ 7.00 45,570,00 $ 43,400.00 S 61,600,00 Beads Yards per unit required Total Beads Required Desired Ending Inventory Total Units Required Less Opening Inventory Total Beads to be purchased Unit Cost Total Beads Cost Total Material Cost 24 24 24 24 24 24 1896000 1920000 1008000 700000 643200 552000 768000 384000 201600 140160 128640 110400 153600 230400 2280000 2121600 1148160 829440 753600 705600 998400 379200 384000 201600 140160 128640 110400 153600 1900500 1737600 946560 689280 624960 595200 844800 $ 0.16 S 0.16 $ 0.16 S 0.16 $ 0.16 $ 0.16 S 0. $ 304.128.00 S 278,016,00 $ 151,449.60 $ 110.284.80 $ 99,993.60 $ 95.232.00 S 135.168. $ 442,728.00 S 404,716,00 $ 220,469.60 $ 160,544.80 145,563.60 $ 138,632.00 $ 196,768. 0.25 4. Direct labor Budget January February March April May June July Au Total Production Required 79000 S0000 42000 29200 26800 23000 32000 480 Hours per unit 0.25 0.25 0.25 0.25 0.25 0.25 01 Total Labor Hours s 19,750.00 $ 20.000.00 10,500.00 S 7,300.00 S 6,700.00 S 5.750.00 $ 8.000.00 $ Labor rate per hour $ 16.80 $ 16.80 S 16.80 16,80 S 16.80 $ 16.80 $ 16.80 $ Total Labor $ 331.800,00 $336,000.00 $ 176,400.00 S 122.640.00 S 112.560,00 S 96,600,00 S 134,400.00 $ ene Jully August September October November December Jan-20 Feb-20 5000 20000 50000 45000 30000 20000 147000 6R250 10SOON 15.00 $ 15.00 S 15.00 5 15.00 $ 15.00 $ 15.00 $ 15.00 $ 15.00 $ 15.00 375,000.00 $ 300,000.00 $ 750,000.00 $ 675,000.00 $ 450,000.00 $ 300,000.00 $ 2,205,000.00 $ 1,023,750.00 $ 1.575.000.00 July 20000 20000 40000 8000 32000 August 50000 18000 68000 20000 48000 September October 45000 30000 12000 8000 57000 38000 18000 12000 39000 26000 November 20000 58800 7800 8000 TONDO December 147000 27300 174300 SROO 115500 Jan-20 68250 42000 110250 27300 82950 Feb-20 105000 0 105000 42000 63000 June 23000 July 32000 August 48000 Seplember 39000 October 26000 November 70800 December 113500 Jan-20 82950 Feb-20 63000 025 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 5750 8000 12000 9750 6500 17700 28875 20737.5 13750 1600 2400 1950 1300 3540 5775 41475 3150 0 7350 10400 13950 110SO 10040 2475 336225 238875 15750 1150 1600 2400 1950 1300 5775 4147.5 3150 6200 8800 11550 9100 8740 19935 27247.5 19740 12600 7.00 $ 7.00 5 7.00 $ 7.00 S 7,00 5 7.00 $ 7.00 $ 7.00 5 7.00 S 70.00 $ 41,400.00 $ 61,600.00 $ 80,850.00 $ 63,700.00 $ 61,180,00 $ 139,545.00 S 190,732 50 S 138,180.00 $ 1540 7.00 88,200.00 24 24 24 24 24 24 24 24 34 $52000 768000 1152000 936000 624000 1699200 2772000 199000 1512000 153000 230400 187200 124800 339840 554400 398160 302400 705600 998.400 1339200 106ONDO 963240 223600 3170160 2293200 1512000 110400 153600 210400 187200 124800 339840 554400 398160 302400 595200 844800 1108800 873600 839040 1913760 2615760 1895040 0.16 $ 0.16 S 0.16 $ 0.16 $ 0.16 5 0.16 $ 0.16 S 0.16 5 0.165 0.16 3.60 $ 95,232.00 S 135.168.00 $ 177.408.00 $ 139,776,00 S 134.246.40 $ 306,201.60 S 418,521.60S 303.206.40 S 193,536,00 3.60 $ 138,632.00 $ 196,768.00 S 256,258.00 S 203,476,00 $ 195,426.40 $ 445,746,60 S 609.254.10 $ 441.386.40 S 281,736.00 1209600 June July August September October November December 23000 32000 48000 39000 26000 70800 115500 0.25 0.25 0.25 0.25 0.25 0.25 0.25 $ 5.750.00 $ 8,000.00 $ 12,000.00 $ 9,750.00 $ 6,500.00 $ 17.700.00 $ 28.875.00 $ 16.80 $ 16.80 $ 16.80 $ 16.80 $ 16.80 $ 16.80 $ 16.80 $ 96,600.00 S 134,400.00 $ 201,600.00 $ 163,800.00 $ 109,200.00 $ 297,360.00 $ 485,100.00 You have just been hired as a new manager at Bracelets Unlimited. In the past the company has done very little in the way of budgeting. Since you are well trained in budgeting you have decided to prepare a comprehensive master budget for the upcoming year. You have worked with accounting and other areas of the company to compile the following information. The company sell its bracelets for $15 each. Actual sales for the last three months and budgeted sales for the next year follow: 2018 Actual Sales (Units) October 20,000 November 26,000 December 140,000 2019 Budgeted Sales (Units) 65,000 July January 20,000 50,000 February 100,000 August March 45,000 50,000 September April 30,000 30,000 October May 20,000 28,000 November June 147,000 25,000 December January-March 2020 bracelet sales are expected to increase 5% from the prior January-March sales. Sufficient inventory should be on hand at the end of each month to supply 40% of the bracelets sold in the following month. All sales are on credit, with no discount, and payable within 15 days. The company has found, however, that only 20% of a month's sales are collected in the month of sale. An additional 70% is collected in the following month, and the remaining 10% is collected in the second month following sale. Bad debts have been negligible. Direct materials for the bracelets consists of cording and beads. Each bracelet requires yard of cording. The cording is purchased from the supplier for $7 per yard. Each bracelet also requires 24 beads. Beads are purchased in lots of 100 for $16 per lot. One-half of a month's purchases are paid for in the month of purchase; the other half is paid for in the following month. The company's policy is to have 20% of the next month's direct materials needs on hand at the end of each month Bracelets Unlimited pays its bracelet assemblers $14 per hour. Fringe benefits are an additional 20%. Each bracelet requires 15 minutes to assemble. Manufacturing overhead consists of indirect materials of $0.10 per unit and indirect labor which is 5% of direct labor costs. Monthly operating expenses for the company are given below: Variable: Sales commissions 4% of sales Fixed: Advertising $50,000 Rent 18,000 Salaries 106,000 Utilities 7,000 3,000 Insurance Depreciation 14,000 Insurance is paid on an annual basis, in November of each year. All other cash expenses are paid monthly The company plans to purchase $16,000 in new equipment during May and $40,000 in new equipment during June; both purchases will be for cash. The company declares dividends of $15,000 each quarter, payable in the first month of the following quarter. Asisting of the company's accounts as of December 31, 2018 is given below Assets Cash $74,000 346,000 88,322 262,600 Accounts receivable Raw materials inventory Finished goods inventory Prepaid insurance Property and equipment (net) Total assets Liabilities and Stockholders' Equity 21,000 950,000 $1.741.922 $100,000 Accounts payable Interest payable 0 Income tax payable 0 15,000 Dividends payable Note payable Common stock 0 800,000 Retained earnings 826,922 Total liabilities and stockholders' equity $1.741.922 The accounts receivable balance is made up of $26,000 November sales and $320,000 December sales. The remaining November sales will be collected in January. The remaining December sales will be collected $300,000 in January and $20,000 in February. The accounts payable at year end relates to direct material purchases. The company maintains a minimum cash balance of $50,000. All borrowing is done at the beginning of a month; any repayments are made at the end of a month. The company has an agreement with a bank that allows the company to borrow at the beginning of each month. The interest rate on these loans is 1% per month and for simplicity we will assume interest is not compounded. At the end of the month, the company would pay the bank all the accumulated interest on the loan and as much of the loan as possible while still retaining at least $50,000 in cash. The company's effective income tax rate is 30%. The company made quarterly estimated tax payments of $15,000 on April 15, June 15, September 15 and December 15. 16 16 1215 11.05.00 14.000 Budget Assignment Prepare the following budgets in Excel. Schedules need to be professionally formatted and use appropriate links and formulas, Sales Budget Production Budget done Direct Materials Budget done Direct Labor Budget done Manufacturing Overhead Budget 5 Operating Expense Budget 6 Budgeted Income Statement 7 Budgeted Balance Sheet 8 Cash Budget 2 need Sales Budget 000 000 OF OS SOOCOT 0000 000 BOCK OM SEO 0511 0 Expected Sales S000 March 100 April Se My 15.00 $ July Speaker 15.00 November 375.000 SI SOSTS Der 00 15.00 5 15 30 de calor 15.00 5 15.00 5 450,000.00 $ 400.00 $ 3.000.000 DO 500 SGS DOBOSO SD $ 20,000 1001,750.00 $135.000 13.00 5 15.00 15.00 5 1500 2. Pode Expected Sales March 10000 April May Desired Finding litory 40000 30000 Nowhere 20000 12000 BOSCO 11200 2000 10500 120000 000 56800 Les Opening eventory 200 0000 41200 38000 33000 Tesla Regid 20000 38000 114300 110050 NOOOO 10000 San 12000 42000 27 29200 22000 9900 3. Donald 26000 115500 J M Fey Total Production Required 79000 80000 April May August October De 20 Carding 29300 MO 32000 26000 119900 Yurde per tried Tol Carding Required (19750 0.25 20000 0.25 0.35 0.35 LOSO 0.25 Desired Ending 3750 00 1000 4000 17700 275 07375 15750 140 Tecals Required 23750 2.00 1950 1300 3500 5775 41475 3150 1190 7130 Lessing every 1000 119.50 11050 10040 25479 335 21S 2100 1150 1600 Total Cardighed 1980 18100 1950 1300 575 TINO 11550 9100 Unit Cost 1740 5 27347.5 1.005 7.00 5 7.00 7.00 $ 7.00 7003 7.00 5 7005 7005 7,005 7.00 Total Canding Cost $ 1.0.0 S 116.700S 60,000.00 50.00 5 45,570 O $ 41.400.000 $0.00 $3,70000561,100 139.545.00 $ 190,732 505 138,18000S 1.300.00 Beads Yands per mind 24 24 24 34 24 24 24 24 14 Total Beaded 1930000 603200 55000 78000 11 53000 2773000 199000 151200 Desiding every 20160 1410 126440 1100D 15 71000 1340 5540 31 Total Repaired 2121600 705600 w 1840 3253000 3170160 Le Opening eventory 34000 1512000 2016 13 11000 230100 167300 12400 339.40 554000 Total Dadebeurde 1900 1737000 66 69280 10000 09040 1913700 2355300 195000 130900 Uw Cost 0.165 6.16 0.165 0.165 0.165 0.165 0.165 0.165 Total Beade Cou $ 30,126.00 $7.06.00 15LANS 110 2.3.60 $ 95.22.00 S 135,165.00 S 177.40.00 $ 139,776,00 $ 134.34.40 106,301.00 S 48.5215 303.205.40 193.163 Total Marlow 50.2005 104.16.00 SS 160 55 145.563.60 $ 13,6200 SMO 31.256.00 5 203.476.00 $ 195,436.00 $ 45,75 109.254.10S 411.30 S 381,736.00 4. Director Budget February March April May My September October Never Der 80000 28200 23000 48000 39000 2000 115300 70800 Tours per 0.25 0.35 0.25 0.15 0.35 0.25 0.25 0.25 0.25 Toalha $ 19.750.00 10 500.00 7.300.00 5 6.700.00 $ 5.750.00 00000 5 12.000.00 3 750,00 S 6.500.00 17.700.00 S 24,875.00 16.30 16.00 $ 16.80 1680 $ 1650 $ 16.0 $ 16 S 16.05 16.05 16 $ 3.5 336.000 1.400.00 122.640.00 113.500.00 500.00 $ 134,400.00 $ 201,00.00 $ 16300.00 $ 10000.00 $ 27.160.00 OSIE BONI R R BOOTY 0 BOSCEI BESI $ 6.165 0.165 165 OCE 5 Sales Budget April 50000 January Expected Sales Units: 65000 February March May July August s 100000 OXO Unit Price 28000 20000 50000 4 $ 15.00 5 15.00 $ 15.00 $ Expected Sales 15.00 $ 15.00 $ 15.00 $ 15.00 $ 15.00 S 975.000,00 $ 1.500.000,00 $750,000.00 $ 450,000.00 $ Figures for Jan & Feb 20 provided for calculation of production and material purposes 420,000.00 $ 375,000.00 $ 100,000.00 $ 750,000.00 2. Production Budget January February March April May July August Septembe Expected Sales Units 65000 100000 50000 30000 28000 25000 20000 45000 50000 Desired Ending Inventory 40000 20000 12000 10000 8000 20000 12000 18000 Total Units Required 105000 120000 62000 41200 38000 33000 40000 68000 57000 Less Opening Inventory 26000 40000 20000 18000 12000 11200 10000 2000 20000 Total Production Required 79000 80000 42000 29200 32000 48000 39000 26800 2.3000 July May 26800 June 23000 32000 0.25 10500 3. Direct Material Budget January February March April Total Production Required 79000 80000 42000 29200 Cording Yards per unit required 0.25 0.25 0.25 Total Cording Required (Yards) 19750 20000 7300 Desired Ending Inventory 4000 2100 1400 1340 Total Units Required 23750 22100 11960 86.10 Less Opening Inventory 3950 4000 2100 1480 Total Cording to be purchased 19800 18100 9850 7180 Unit Cost $ 7.00 S 7.00 $ 7.00 $ Total Cording Cost $ 138,600.00 S 126,700.00 $ 69,020.00 $ 7350 0.25 6700 1150 7850 1340 6510 7.00 $ 50,260.00 $ 0.25 0.25 5750 8000 1600 2400 10000 1150 1600 RADO 7.00 $ 7.00 $ 7.00 45,570,00 $ 43,400.00 S 61,600,00 Beads Yards per unit required Total Beads Required Desired Ending Inventory Total Units Required Less Opening Inventory Total Beads to be purchased Unit Cost Total Beads Cost Total Material Cost 24 24 24 24 24 24 1896000 1920000 1008000 700000 643200 552000 768000 384000 201600 140160 128640 110400 153600 230400 2280000 2121600 1148160 829440 753600 705600 998400 379200 384000 201600 140160 128640 110400 153600 1900500 1737600 946560 689280 624960 595200 844800 $ 0.16 S 0.16 $ 0.16 S 0.16 $ 0.16 $ 0.16 S 0. $ 304.128.00 S 278,016,00 $ 151,449.60 $ 110.284.80 $ 99,993.60 $ 95.232.00 S 135.168. $ 442,728.00 S 404,716,00 $ 220,469.60 $ 160,544.80 145,563.60 $ 138,632.00 $ 196,768. 0.25 4. Direct labor Budget January February March April May June July Au Total Production Required 79000 S0000 42000 29200 26800 23000 32000 480 Hours per unit 0.25 0.25 0.25 0.25 0.25 0.25 01 Total Labor Hours s 19,750.00 $ 20.000.00 10,500.00 S 7,300.00 S 6,700.00 S 5.750.00 $ 8.000.00 $ Labor rate per hour $ 16.80 $ 16.80 S 16.80 16,80 S 16.80 $ 16.80 $ 16.80 $ Total Labor $ 331.800,00 $336,000.00 $ 176,400.00 S 122.640.00 S 112.560,00 S 96,600,00 S 134,400.00 $ ene Jully August September October November December Jan-20 Feb-20 5000 20000 50000 45000 30000 20000 147000 6R250 10SOON 15.00 $ 15.00 S 15.00 5 15.00 $ 15.00 $ 15.00 $ 15.00 $ 15.00 $ 15.00 375,000.00 $ 300,000.00 $ 750,000.00 $ 675,000.00 $ 450,000.00 $ 300,000.00 $ 2,205,000.00 $ 1,023,750.00 $ 1.575.000.00 July 20000 20000 40000 8000 32000 August 50000 18000 68000 20000 48000 September October 45000 30000 12000 8000 57000 38000 18000 12000 39000 26000 November 20000 58800 7800 8000 TONDO December 147000 27300 174300 SROO 115500 Jan-20 68250 42000 110250 27300 82950 Feb-20 105000 0 105000 42000 63000 June 23000 July 32000 August 48000 Seplember 39000 October 26000 November 70800 December 113500 Jan-20 82950 Feb-20 63000 025 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 5750 8000 12000 9750 6500 17700 28875 20737.5 13750 1600 2400 1950 1300 3540 5775 41475 3150 0 7350 10400 13950 110SO 10040 2475 336225 238875 15750 1150 1600 2400 1950 1300 5775 4147.5 3150 6200 8800 11550 9100 8740 19935 27247.5 19740 12600 7.00 $ 7.00 5 7.00 $ 7.00 S 7,00 5 7.00 $ 7.00 $ 7.00 5 7.00 S 70.00 $ 41,400.00 $ 61,600.00 $ 80,850.00 $ 63,700.00 $ 61,180,00 $ 139,545.00 S 190,732 50 S 138,180.00 $ 1540 7.00 88,200.00 24 24 24 24 24 24 24 24 34 $52000 768000 1152000 936000 624000 1699200 2772000 199000 1512000 153000 230400 187200 124800 339840 554400 398160 302400 705600 998.400 1339200 106ONDO 963240 223600 3170160 2293200 1512000 110400 153600 210400 187200 124800 339840 554400 398160 302400 595200 844800 1108800 873600 839040 1913760 2615760 1895040 0.16 $ 0.16 S 0.16 $ 0.16 $ 0.16 5 0.16 $ 0.16 S 0.16 5 0.165 0.16 3.60 $ 95,232.00 S 135.168.00 $ 177.408.00 $ 139,776,00 S 134.246.40 $ 306,201.60 S 418,521.60S 303.206.40 S 193,536,00 3.60 $ 138,632.00 $ 196,768.00 S 256,258.00 S 203,476,00 $ 195,426.40 $ 445,746,60 S 609.254.10 $ 441.386.40 S 281,736.00 1209600 June July August September October November December 23000 32000 48000 39000 26000 70800 115500 0.25 0.25 0.25 0.25 0.25 0.25 0.25 $ 5.750.00 $ 8,000.00 $ 12,000.00 $ 9,750.00 $ 6,500.00 $ 17.700.00 $ 28.875.00 $ 16.80 $ 16.80 $ 16.80 $ 16.80 $ 16.80 $ 16.80 $ 16.80 $ 96,600.00 S 134,400.00 $ 201,600.00 $ 163,800.00 $ 109,200.00 $ 297,360.00 $ 485,100.00