Rally's Computers manufactures laptop computer stands which can be personalized after mass-production. The company is completing its fifth year of operations and is preparing its master budget for the coming year (2024) based upon the following information: a. Fourth-quarter sales for 2023 are 55,000 units. Third quarter sales for 2023 were 50,000 units. b. Unit sales by quarter are projected as follows: Each unit sells for \$95. Rally's Computers estimates that 50% of sales will be collected in the quarter of sale. The company also estimates that 30% will be collected in the quarter following the sale and that 20% of each quarter's sale will be collected in the second quarter following the sale. c. Rally's tries to maintain at least 20% of next quarter sales forecast in inventory. d. Each computer unit uses three hours of direct labor, two pieces of wood, and four cement moldings. Laborers are paid $12.50 per hour, one piece of wood costs $8, and cement moldings are $1.75 each. e. At the end of each quarter, Rally's plans to have 20 percent of the wood needs and 25 percent of the molding needs for the next quarter's projected production needs. t. Rally's buys wood and cement moldings on account. Half of the purchases are paid for in the quarter of acquisition, and the remaining half are paid for in the following quarter. Wages and salaries are paid on the last day of each month. g. Fixed overhead totals $900,000 each quarter. Of this total, $200,000 represents depreciation. All other fixed expenses are paid for in cash in the quarter incurred. h. Variable overhead is budgeted at \$2 per direct labor hour. All variable overhead expenses are paid for in the quarter incurred