Pronghorn Inc is a company that manufactures and sells a single product. Unit sale for each of the four quarters of $2025$ are projected as follow:

Quarters Units

First $70,400$

Second $132,000$

Third $484,000$

Four $105,600$

Annual Total $792,000$

Pronghorn incurs variable manufacturing cost of $$0\mathrm{.}40$ per units and variable nonmanufacturing cost of $$0\mathrm{.}35$ per unit. Pronghorn will incur manufacturing costs of $$633,600$ and fixed nonmanufacturing costs of $$950,400.$ Pronghorn will sell it product for $$4$ per unit.

$1.$ Determine amount of net income Pronghorn will each of the four quarter of $2025,$ assuming actual sales are as projected and employing the integral approach to interim financial reporting $($ignore income taxes$).$ Repeat the analysis under the discrete approach. $($Round answers to decimal places, e$.$g$.5,125.$ Enter negative amounts using either negative sign preceding the number e$.$g$.-45$ or parentheses $(45).)$

$1$stQuarter $2$nd Quarter $3$rd Quarter $4$th Quarte

Integral Approach $ $ $ $

Discrete Approach $ $ $ $

$2.$ Compute Pronghorn$$s Profit margin on sale of each of the four quarter of $2025$ under both the integral and discrete approaches. $($Round to $1$ decimal place, e$.$g$.52\mathrm{.}5\%.$ Enter negative amounts using either negative preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Profit Margin Sale

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Integral Approach $\%\%\%\%$

Discrete Approach $\%\%\%\%$