Sorry for long question, please help

Master Budget Case ToyWorks Ltd. (Spring 2017) ToyWorks Ltd. is a company that manufactures and sells a single product, which they call a Toodle. For planning and control purposes they utilize a monthly master budget, which is usually developed at least six months in advance of the budget year. Their fiscal year end is December 31 During the summer of 20x1, Dawn Smith, the ToyWorks controller, spent considerable time wi th Louis Joliet, the Manager of Marketing, putting together a sales forecast for the next budget year (January to December, 20x2). Unfortunately, their collaboration worked so well they eloped to Las Vegas, were married by an Elvis impersonator, and settled down somewhere in the desert. Prior to their departure they e-mailed letters of resignation and a cryptic sales forecast to the President of ToyWorks Their sales forecast consisted of these few lines: 70,000 units at $150.00 each For the year ended December 31, 20x For the year ended December 31, 20x2 80,000 units at $150.00 each For the year ended December 31, 20x3 90,000 units at $150.00 each Expected sales for the year ended December 31, 20x1 are based on actual sales to date and budgeted sales for the duration of the year. ToyWorks's President felt certain that the marriage wouldn't last, and expected Chris would be back any day. But the end of the year is quickly approaching, and there is still no word from the desert. The President, desperately needing the budget completed, has approached you, a management accounting student, for help in preparing the budget for the coming fiscal year. Your conversations with the President and your investigations of the compa ny's records have revealed the following information Sales are seasonal, and sometimes correspond with general holidays. History shows that January, February and March are the slowest months with only 4% of total sales in each month. Spring break causes April sales to jump to 10% of the annual total before dropping back to 6% in each of May and June. The summer months of July and August each contribute 9% of sales. Fall sales start slowly at only 3% of total sales, but as Christmas shopping picks up momentum, sales climb to 11% in October, move to 15% in November and peak at 19% in December. This pattern of sales is not expected to change in the next two years 2) From previous experience, management has determined that an ending inventory equal to 38% of the next month's sales is required to fit the buyer's demands 3) Because sales are seasonal ToyWorks must rent an additional storage facility from September to December to house the additional inventory on hand. The only related cost is a flat $28,000 per month, payable at the beginning of the month. 4) The only raw material used in the production of toodles is space-age acryli (SAA), a compact material that is purchased in powder form. Each toodle requires 55 kilograms of SAA, at a cost of $0.85 per kilogram. The supplier of SAA tends to be somewhat erratic so ToyWorks finds it necessary to maintain an inventory balance equal to 38% of the following