OPTIMA, INC. Additionalinformation:Endingfinishedgoodsinventory(percentageofthenextquarterssales)Endingrawmaterialsinventory(percentageofthenextquartersproduction)Martare/Naar40%30%30% Expected number of frames sold in following quarters: Regarding Inventory: Work-in-process has a zero beginning and ending balance. Raw Materials Inventory dollar amounts need to be rolled forward to get the ending balance: (Beginning + Produced Sold = Ending) Raw Materials Inventory dollar amounts need to be rolled forward to get the ending balance: (Beginning + Purchased - Used = Ending) Optima Company Balance Sheet 12/31/19 Optima Company Budgeted Cost Per Unit for the year ending December 31,2020 Unit Cost dudgeted Manufacturing Costs: Direct Materials Direct Labor Overhead: Variable. Fixed Total Unit Costs Budgeted Sales (Unirt) Budgeted Manufacturing Costs per unit Budgeted Cost of Goods Sold Optima Company Cash Budget Budgeted Cash Receipts for the year ending December 31,2020 Budgeted 5ales Revenue Cash Collections Credit Collections (Current Month) Credit Collections (Following Month) Btudgeted Cash Rleceipts