Master Budget Project Details This project is a master budgeting project using the Williams Company scenario presented below. Complete your master budget using the provided Excel spreadsheet template (i.e., Williams Company Template.xlsx). The Williams Company manufactures PVC piping in long pipes which a finish manufacturer purchases and cuts to length for sale to retailers. Williams Company manufactures their piping using resin, sheets of raw PVC, and direct labor. The Williams Company has the following balance sheet as of December 31st. Balance Sheet on December 31st Assets Cash $41700 Accounts Receivable 192000 Raw Materials 102240 Finished Goods 64400 Land 50000 Plant and Equipment 500000 Less: Accumulated Depreciation 112000 388000 Total Assets $838340