Riverbed, Inc. is a company that manufactures and sells a single product. Unit sales for each of the four quarters of 2025 are projected as follows.

Quarter	Units
First	73,600
Second	138.000
Third	506,000
Fourth	110,400
Annual total	828,00

Riverbed incurs variable manufacturing costs of $0.30 per unit and variable non-manufacturing costs of $0.35 per unit. Riverbed will incur fixed manufacturing costs of $662,400 and fixed manufacturing costs of $993,600. Riverbed will sell its product for $4 per unit.

(A)

Determine the amount of net income Riverbed will report in each of the four quarters 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 0 decimal places, e.g. 5,125. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Income before taxes (Integral Approach)
Income before taxes (Discrete Approach)

(B)

Compute Riverbed's profit margin on sales for each of the four quarters of 2025 under both the integral and discrete approaches.

(Round answers to 1 decimal places, e.g. 5,125. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Profit Margin on Sales
	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Integral Approach
Discrete Approach