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October November December January February Sales: Sales in Units (jars) Selling Price Per Unit (jar) Big Batch Crisp Co. Balance Sheet As of September 30th, 2020 Liabilities & Equities 225,200 Accounts Payable 87.000 Notes Payable 3,986 Interest Payable 6,925 Total Liabilities 96,000 Retained Earnings Total Equities 419,111 Total Liabilities & Equities Assets Cash Accounts Receivable Raw Materials Inventory Finished Goods Inventory PP&E, net 13,840 150,000 0 163,840 Collections: Collected in Month of Sale Collected in Month following Sale Finished Goods Inventory: Ending FG Inventory Requirement Beginning FG Inventory, October 1, 2020 255,271 255,271 419,111 Total Assets of next month's unit sales units Raw Materials Inventory: Beginning RM Inventory, October 1, 2020 Raw Materials Required per Unit of FG Raw Materials Cost per Pound Ending RM Inventory Requirement Paid in Month of Purchase Paid in Following Month pounds pounds per pound of next month's production needs Direct Labor: Labor Required per Unit of FG Labor Cost per Hour hours per hour Manufacturing Overhead: Variable OH Fixed OH Noncash Fixed OH (included in above) per unit per month per month Selling & Administrative Expenses: Variable S&A Fixed S&A Noncash Fixed S&A (included in above) per unit sold per month per month Cash Borrowing: Interest Payment Note per month repayment made Dec. 31, 2020 Other: Equipment Purchase purchased Oct 1, 2020