I need the Year 3 Pro Forma Flexible Budget Filled

	Actual Results Year 2		Year 3 Pro Forma Flexible Budget
	Actual Units Sold		Actual Units (in Y2) Sold - 25,000	Actual Units (in Y2) Sold	Actual Units Sold (in Y2) + 25,000
Sales Revenue	$ 5,439,000
Cost of Goods Sold	$ (1,930,850)
Gross Profit	$ 3,508,150
Operating Expenses
Sales & Marketing	$ (130,000)
Operating Costs	$ (275,708)
Wages	$ (1,235,000)
Research & Dev Exp	$ (450,000)
Interest Expense	$ (9,000)
Depreciation Exp	$ (20,114)
Total Operating Expenses	$ (2,334,822)
Net Income	$ 1,173,328
Inventory Production
Beginning Inventory for Jan 1 Year 3
+ Purchases
- Estimated COGS
= Desired Ending
Purchases =
Breakeven Calcuation
BE = FC / (CM/Unit)