Kindly provide an analysis of this budget similar to an executive summary which can be sent to a Manager. Thank you!

Jan Feb Mar Quarter Budgeted Sales in Units 15,000 20,000 30,000 5,000 Add: Ending Inventory 4,000 6,000 8,000 8,000 Total Units Required 19,000 26,000 38,000 73,000 Less: Beginning Inventory (5,000) 4,000 6,000) (5,000 Total Units Produced 14,000 22,000 32,000 68,000 Unit Cost 5.00 5.00 5.0 5.0 Total Production Cost 70,000 110,000 160,000 340,000 Cash Disbursement for production Jan Feb Mar Quarter Jan Disbursement 140,000 140,000 Feb Disbursement 70,000 70,000 Mar Disbursement 110,000 110,000 Total 140,000 70,000 110,000 320,000 Cash Budget Jan Feb Mar Quarter Cash Balance, beginning 30,000.00 115,000.00 130,000.00 30,000.00 Equipment sales proceeds Add: Collection from sales 100,000.00 160,000.00 355,000.00 615,000.00 Total Cash Available 130,000.00 275,000.00 485,000.00 645,000.00 Deduct Disbursements: Purchases for production (140,000.00) (70,000.00) (110,000.00) (320,000.00) Other expenses (75,000.00) (75,000.00 (75,000.00) (225,000.00) Equipment purchase (50,000.00 (50,000.00) Total disbursements (215,000.00) (145,000.00) (235,000.00) 595,000.00) Excess (deficiency) of cash Financing: Borrowings 200,000.00 200,000.00 Repayments 200,000.00 (200,000.00) Interest (6,000.00) (6,000.00) Total financing 200,000.00 (206,000.00) (6,000.00) Cash balance, ending 115,000.00 130,000.00 44,000.00 44,000.00