Problem 19-51 MASTER BUDGET, COMPREHENSIVE REVIEW Optima Company is a high-technology organization that produces a mass-storage system. The design of optima's system is unique and represents a breakthrough in the industry. The units Optima produces combine positive features of both compact and hard disks. The company is completing its fifth year of operations and is preparing to build its master budget for the coming year (2010). The budget will detail each quarter's activity and the activity for the year in total. The master budget will be based on the following information