please fill out the blanks under the cash budget, and also the budgeted balance sheet below:

IF ANY PHOTOS ARE BLURRY EXPLAIN WHICH PHOTO EXACTLY. i have posted this question 5 times and have not gotten an answer

Total 3) A) Sales Budget Expected unit sales Unit selling price Total Sales January Febuary March 6,600 6,000 60 60 396,000 360,000 7.800 60 468,000 20,400 60 1,224,000 January March Quarter April 20,400 6,000 7,800 0.20 B) Production Budget Estimated Sales Next months bugeted sales Ratio of Inventory to future sales Ending Invertory Add: Estimated Sales Required units availabe for production Less: beginning inventory Units to be produced Febuary 6,600 6,000 0.20 1,200 6,600 7,800 1,320 6,480 1,560 6,000 7,560 1,200 6,360 7,800 11,000 0.20 2,200 7,800 10,000 1,560 8,440 2,200 20,400 22,600 1,320 21,280 11,000 10,000 0.20 2,000 11,000 13,000 2,200 10,800 c) Direct Material Budget Number of units produced Basis of units Production needs Add: ending materials invertory Total Materials regired Less: beginning materials inventory Materials to be purchased Price per kg Total cost of direct materials January Febuary March Quarter 6,480.00 6,360.00 8,440.00 21,280.00 5.00 5.00 5.00 5.00 32,400.00 31,800.00 42,200.00 106,400.00 7,950.00 10,550.00 13,500.00 13,500.00 40,350.00 42,350.00 55,700.00 119,900.00 8,100.00 7,950.00 10,550.00 8,100.00 32,250.00 34,400.00 45,150.00 111,800.00 0.60 0.60 0.60 0.60 19,350.00 20,640.00 27,090.00 67,080.00 D) Direct Labour Budget Productin budget unit Per unit direct hours required Total labour hours required Price per labour hour (16x0.25) Direct Labour cost 6,480.00 1.25 8,100.00 4.00 32,400.00 6,360.00 1.25 7,950.00 4.00 31,800.00 8,440.00 1.25 10,550.00 4.00 42,200.00 21,280.00 1.25 26,600.00 4.00 106,400.00 January Febuary 16,200.00 15,900.00 March 21,100.00 Quarter 53,200.00 Manufacturing overhead budget Variable Mfg OH Fixed OH cost Factory Supervisors Salary Factory Insurance Factory Rent Dep. on factory equipment Total Mfg OH Less: Depreciation Cash total Mfg OH 18,750.00 1,400.00 8,000.00 1,200.00 45,550.00 1,200.00 44,350.00 18,750.00 1,400.00 8,000.00 1,200.00 45,250.00 1,200.00 44,050.00 18,750.00 1,400.00 8,000.00 1,200.00 50,450.00 1,200.00 49,250.00 56,250.00 4,200.00 24,000.00 3,600.00 141,250.00 3,600.00 137,650.00 January Febuary March Quarter E) Selling and admin budget Fixed cost Advertising Depreciation Insurance Salaries Other Variable cost Shipping Sales commission Total S+A expenses Less: Depreciation Total cash S + A expenses 300.00 9,000.00 250.00 1,000.00 14,550.00 300.00 9,000.00 250.00 1,000.00 14,550.00 300.00 9,000.00 250.00 1,000.00 14,550.00 900.00 27,000.00 750.00 3,000.00 43,650.00 26,400.00 39,600.00 91,100.00 9,000.00 82,100.00 24,000.00 36,000.00 85,100.00 9,000.00 76,100.00 31,200.00 46,800.00 103,100.00 9,000.00 94,100.00 81,600.00 122,400.00 279,300.00 27,000.00 252,300.00 January Febuary March Quarter 80,000.00 30,000.00 30,000.00 80,000.00 158,400.00 144,000.00 187,200.00 489,600.00 396,000.00 334,800.00 226,800.00 957,600.00 634,400.00 508,800.00 444,000.00 1,527,200.00 F) Cash Budget Cash beginning Cash sales (40% of sales) Credit Sales Total cash available Dispersments Direct materials Direct labour Mfg OH Selling and admin Purchase of assets cash disbursements 19,350.00 32,400.00 44,350.00 82,100.00 300,000.00 478,200.00 20,640.00 31,800.00 44,050.00 76,100.00 27,090.00 42,200.00 49,250.00 94,100.00 67,080.00 106,400.00 137,650.00 252,300.00 300,000.00 863,430.00 172,590.00 212,640.00 Excess (deficiency) of cash 156,200 336,210 231,360 663,770 30,000.0 30,000 30,000 30,000 0 Minimum cash balance Additional amount required Interest to be paid (0.5%) Repayment Cash Balance, ending 30,000 30,000 30,000 30,000 a. Selling price is $60 per unit in 2018 and will not change for the first two quarters of 2019. Actual and estimated sales are as follows: Actual 2018 Estimated 2019 November: 10,000 units January: 11,000 units December: 12,000 units February: 10,000 units March: 13,000 units April: 11,000 units May: 11,000 units b. The company produces enough units each month to meet that month's sales plus a desired inventory level equal to 20% of next month's estimated sales. Finished Goods inventory at the end of 2018 consisted of 2,200 units at a variable cost of $33 each. c. The company purchases enough raw materials each month for the current month's production requirement and 25% of next month's production requirements. Each unit of product requires 5 kilograms of raw material at $0.60 per kilogram. There were 13,500 kilograms of raw materials in inventory at the end of 2018. Garneau pays 40% of raw material purchases in the month of purchase and the remaining 60% in the following month. d. Each unit of finished product requires 1.25 labour-hours. The average wage rate is $16 per hour. e. Variable manufacturing overhead is 50% of the direct labour cost. f. Credit sales are 60% of total sales. The company collects 50% of the credit sales during the first month following the month of sale and 50% during the second month. g. Fixed overhead costs (per month) are as follows: $75,000 Factory supervisor's salary Factory insurance 1,400 Factory rent 8,000 Depreciation of factory equipment 1,200 h. Total fixed selling and administrative expenses are as follows: Advertising $ 300 Depreciation 9,000 Insurance 250 Salaries 4,000 Other 14,550 i. Variable selling and administrative expenses consist of $4 for shipping and 10% of sales for commissions. j. The company will acquire assets for use in the sales office at a cost of $300,000, which will be paid at the end of January 2019. The monthly depreciation expense on the additional capital assets will be $6,000. k. The balance sheet as of December 31, 2018, is as follows: Page 381 Assets Cash $ 80,000 Accounts receivable 612,000 Inventory: Raw materials $ 8,100 72.600 80,700 Finished goods Plant and equipment Less accumulated depreciation 1,000,000 _(100,000 900.000 Total assets $1,672,700 Liabilities and Equity Accounts payable $ 24,000 6% long-term notes payable 900,000 Common shares 735,000 Retained earnings 13,700 Total liabilities and shareholders' equity $1,672,700 Additional information is as follows: All cash payments except purchases of raw materials are made monthly as incurred. All borrowings occur at the beginning of each month, and all repayments occur at the end of the month. Borrowings and repayments may occur in any amount. All interest on borrowed funds is paid at the end of each month at a rate of 0.5% per month. A minimum cash balance of $30,000 is required at the end of each month. Garneau Manufacturing Ltd. Budgeted Balance Sheet March 31, 2019 Assets Current Assets: Cash Accounts Receivable 30,000 Inventory: Raw Materials Inventory: Finished Goods Total Current Assets: Plant and Equipment Less: Accumulated Depreciation Total Assets Liabilities & Shareholders' Equity Liabilities: Accounts Payable Long-Term Notes Payable Total Liabilities Shareholder's Equity: Common Shares Retained Earnings Total Shareholders' Equity Total Liabilities & Shareholder's Equity Total 3) A) Sales Budget Expected unit sales Unit selling price Total Sales January Febuary March 6,600 6,000 60 60 396,000 360,000 7.800 60 468,000 20,400 60 1,224,000 January March Quarter April 20,400 6,000 7,800 0.20 B) Production Budget Estimated Sales Next months bugeted sales Ratio of Inventory to future sales Ending Invertory Add: Estimated Sales Required units availabe for production Less: beginning inventory Units to be produced Febuary 6,600 6,000 0.20 1,200 6,600 7,800 1,320 6,480 1,560 6,000 7,560 1,200 6,360 7,800 11,000 0.20 2,200 7,800 10,000 1,560 8,440 2,200 20,400 22,600 1,320 21,280 11,000 10,000 0.20 2,000 11,000 13,000 2,200 10,800 c) Direct Material Budget Number of units produced Basis of units Production needs Add: ending materials invertory Total Materials regired Less: beginning materials inventory Materials to be purchased Price per kg Total cost of direct materials January Febuary March Quarter 6,480.00 6,360.00 8,440.00 21,280.00 5.00 5.00 5.00 5.00 32,400.00 31,800.00 42,200.00 106,400.00 7,950.00 10,550.00 13,500.00 13,500.00 40,350.00 42,350.00 55,700.00 119,900.00 8,100.00 7,950.00 10,550.00 8,100.00 32,250.00 34,400.00 45,150.00 111,800.00 0.60 0.60 0.60 0.60 19,350.00 20,640.00 27,090.00 67,080.00 D) Direct Labour Budget Productin budget unit Per unit direct hours required Total labour hours required Price per labour hour (16x0.25) Direct Labour cost 6,480.00 1.25 8,100.00 4.00 32,400.00 6,360.00 1.25 7,950.00 4.00 31,800.00 8,440.00 1.25 10,550.00 4.00 42,200.00 21,280.00 1.25 26,600.00 4.00 106,400.00 January Febuary 16,200.00 15,900.00 March 21,100.00 Quarter 53,200.00 Manufacturing overhead budget Variable Mfg OH Fixed OH cost Factory Supervisors Salary Factory Insurance Factory Rent Dep. on factory equipment Total Mfg OH Less: Depreciation Cash total Mfg OH 18,750.00 1,400.00 8,000.00 1,200.00 45,550.00 1,200.00 44,350.00 18,750.00 1,400.00 8,000.00 1,200.00 45,250.00 1,200.00 44,050.00 18,750.00 1,400.00 8,000.00 1,200.00 50,450.00 1,200.00 49,250.00 56,250.00 4,200.00 24,000.00 3,600.00 141,250.00 3,600.00 137,650.00 January Febuary March Quarter E) Selling and admin budget Fixed cost Advertising Depreciation Insurance Salaries Other Variable cost Shipping Sales commission Total S+A expenses Less: Depreciation Total cash S + A expenses 300.00 9,000.00 250.00 1,000.00 14,550.00 300.00 9,000.00 250.00 1,000.00 14,550.00 300.00 9,000.00 250.00 1,000.00 14,550.00 900.00 27,000.00 750.00 3,000.00 43,650.00 26,400.00 39,600.00 91,100.00 9,000.00 82,100.00 24,000.00 36,000.00 85,100.00 9,000.00 76,100.00 31,200.00 46,800.00 103,100.00 9,000.00 94,100.00 81,600.00 122,400.00 279,300.00 27,000.00 252,300.00 January Febuary March Quarter 80,000.00 30,000.00 30,000.00 80,000.00 158,400.00 144,000.00 187,200.00 489,600.00 396,000.00 334,800.00 226,800.00 957,600.00 634,400.00 508,800.00 444,000.00 1,527,200.00 F) Cash Budget Cash beginning Cash sales (40% of sales) Credit Sales Total cash available Dispersments Direct materials Direct labour Mfg OH Selling and admin Purchase of assets cash disbursements 19,350.00 32,400.00 44,350.00 82,100.00 300,000.00 478,200.00 20,640.00 31,800.00 44,050.00 76,100.00 27,090.00 42,200.00 49,250.00 94,100.00 67,080.00 106,400.00 137,650.00 252,300.00 300,000.00 863,430.00 172,590.00 212,640.00 Excess (deficiency) of cash 156,200 336,210 231,360 663,770 30,000.0 30,000 30,000 30,000 0 Minimum cash balance Additional amount required Interest to be paid (0.5%) Repayment Cash Balance, ending 30,000 30,000 30,000 30,000 a. Selling price is $60 per unit in 2018 and will not change for the first two quarters of 2019. Actual and estimated sales are as follows: Actual 2018 Estimated 2019 November: 10,000 units January: 11,000 units December: 12,000 units February: 10,000 units March: 13,000 units April: 11,000 units May: 11,000 units b. The company produces enough units each month to meet that month's sales plus a desired inventory level equal to 20% of next month's estimated sales. Finished Goods inventory at the end of 2018 consisted of 2,200 units at a variable cost of $33 each. c. The company purchases enough raw materials each month for the current month's production requirement and 25% of next month's production requirements. Each unit of product requires 5 kilograms of raw material at $0.60 per kilogram. There were 13,500 kilograms of raw materials in inventory at the end of 2018. Garneau pays 40% of raw material purchases in the month of purchase and the remaining 60% in the following month. d. Each unit of finished product requires 1.25 labour-hours. The average wage rate is $16 per hour. e. Variable manufacturing overhead is 50% of the direct labour cost. f. Credit sales are 60% of total sales. The company collects 50% of the credit sales during the first month following the month of sale and 50% during the second month. g. Fixed overhead costs (per month) are as follows: $75,000 Factory supervisor's salary Factory insurance 1,400 Factory rent 8,000 Depreciation of factory equipment 1,200 h. Total fixed selling and administrative expenses are as follows: Advertising $ 300 Depreciation 9,000 Insurance 250 Salaries 4,000 Other 14,550 i. Variable selling and administrative expenses consist of $4 for shipping and 10% of sales for commissions. j. The company will acquire assets for use in the sales office at a cost of $300,000, which will be paid at the end of January 2019. The monthly depreciation expense on the additional capital assets will be $6,000. k. The balance sheet as of December 31, 2018, is as follows: Page 381 Assets Cash $ 80,000 Accounts receivable 612,000 Inventory: Raw materials $ 8,100 72.600 80,700 Finished goods Plant and equipment Less accumulated depreciation 1,000,000 _(100,000 900.000 Total assets $1,672,700 Liabilities and Equity Accounts payable $ 24,000 6% long-term notes payable 900,000 Common shares 735,000 Retained earnings 13,700 Total liabilities and shareholders' equity $1,672,700 Additional information is as follows: All cash payments except purchases of raw materials are made monthly as incurred. All borrowings occur at the beginning of each month, and all repayments occur at the end of the month. Borrowings and repayments may occur in any amount. All interest on borrowed funds is paid at the end of each month at a rate of 0.5% per month. A minimum cash balance of $30,000 is required at the end of each month. Garneau Manufacturing Ltd. Budgeted Balance Sheet March 31, 2019 Assets Current Assets: Cash Accounts Receivable 30,000 Inventory: Raw Materials Inventory: Finished Goods Total Current Assets: Plant and Equipment Less: Accumulated Depreciation Total Assets Liabilities & Shareholders' Equity Liabilities: Accounts Payable Long-Term Notes Payable Total Liabilities Shareholder's Equity: Common Shares Retained Earnings Total Shareholders' Equity Total Liabilities & Shareholder's Equity