I need help on the formulas starting from the 5th picture or A/P balance from June

You are the cost accountant at Posey's Pet Emporium tasked with preparing quarterly budgets that determine the cash effects of the company's sales and production-related expenditures. The company uses a calendar year, and it is time to prepare the third-quarter budget. You have the following information: 1. The budgeted selling price for the year is $4.99 per unit. Sales volumes are budgeted as follows for the last month of quarter two, for all of quarter three, and for part of quarter four. 2. Historically, 20% of Posey's sales are cash sales. Of the remaining credit sales, 45% are collected in the month of sale, while 52% are collected the following month. The remainder is deemed uncollectible. 3. Management sets its ending finished goods inventory goal at 15% of the following month's sales volume. The accounting team expects this policy will be met at the beginning of the second quarter. 4. The target ending inventory for Posey's primary direct material is 20% of the following month's production needs. Each completed unit requires five pounds of direct materials at an expected cost of $0.25 per pound. The budgeted production for October is 34,000 . 5. Posey's pays for 40% of its purchases in the month of purchase and 60% the month after purchase. Total budgeted purchases in June are $20,000. 6. Posey's ending cash balance on June 30 was $57,950. 7. Posey's non-production cash disbursements are estimated at $80,000 per month. 4. Calculate accurately what the total cost of goods sold (COGS) per unit should be for the company to generate 50% gross margin on its sales using correct Excel formulas. Consider the following question to guide your response: A. Considering the direct material cost per unit already known, how much of this total COGS per unit is available to cover direct labor and manufacturing overhead (MOH) costs