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The detailed budgets for baseball pants is presented below. EXHIBIT 5.5 C&C Sports' sales forecast. 1 K L M N B D E F G H 1 C&C Sports 2 Sales Forecast 2021 3 4 Jan Feb Mar Apr May June July 5 Baseball pants 38,000 20,000 12,000 12,000 12,000 16,000 8,000 6 Baseball jerseys 12,000 9,000 5,000 4,000 6,000 3,000 2,000 7 Award jackets 0 0 0 1.000 3,000 0 Aug 6,000 2,000 0 Sep 6,000 2,000 0 Oct Nov Dec Annual 10,000 20,000 40,000 200,000 4,000 6,000 15,000 70,000 1,000 5,000 3,000 18,000 5,000 EXHIBIT 5.6 C&C Sports' sales budget. B D E F 1 C&C Sports 2 2021 4th Quarter Sales Budget - Baseball Pants 3 4 October November December 4th Quarter 5 Budgeted unit sales (Exhibit 5-5) 10,000 20,000 40,000 70,000 6 Budgeted sales price 19.00 $ 19.00 $ 19.00 $ 19.00 7 = $ 190,000 $ 380,000 $ 760,000 $ 1,330,000 * $ 8 9 2021 4th Quarter Sales Budget - All Products 10 11 12 13 Baseball pants 14 Baseball jerseys 15 Award jackets 16 Total October November December 4th Quarter $ 190,000 $ 380,000 $ 760,000 $ 1,330,000 88,000 132,000 330,000 550,000 175,000 875,000 525,000 1,575,000 $ 453,000 $ 1,387,000 $ 1,615,000 $3,455,000 Flows to budgeted income statement EXHIBIT 5.8 C&C Sports' production budget-baseball pants. 1 J 1 B D E F G H C&C Sports 2021 4th Quarter Production Budget - Baseball Pants 2. 3 25% 4 5 Budgeted unit sales (Exhibit 5-5) 6 Budgeted ending inventory 7 Total units required 8 Beginning inventory 9 Budgeted production October 10,000 5,000 15,000 2,500 12,500 November 20,000 25% 10,000 30,000 5,000 25,000 December 40,000 9,500 49,500 10,000 39,500 4th Quarter 70,000 9,500 79,500 2,500 77,000 Flows to ending inventory budget Using information in Exhibits 5.5, 5.6 and 5.8, prepare a detailed sales budget and production budget for baseball jerseys for the fourth quarter. Budgeted sales of baseball jerseys in January 2022 is 12,000 jerseys. Sales Budget October November December Quarter > $ $ A $