Tha managamert team at Sunland Corporation is capitalizing on the trend for live$-$adge cadar freplace mantals$-$beautiful, simole, organic In fact, salss are so strong thay are running out of imentary. This mears that budgeting for nec year will be exeremaly important, to ensure sura that Sunland can source enoudh cadar.

With budgeted sales as the startina point for tha entire process, the management team agress that the following lovels presant the most licaly scanario for tha firat five months of the upcoming year.

Budgeted number of mantals to ba aold $\frac{\text{J}\text{a}\text{n}\text{u}\text{a}\text{r}\text{y}}{410}\frac{\text{F}\text{e}\text{b}\text{r}\text{u}\text{a}\text{r}\text{y}}{420}\frac{\text{M}\text{a}\text{r}\text{c}\text{h}}{450}\frac{\text{A}\text{a}\text{r}\text{i}\text{l}}{430}\frac{\text{M}\text{a}\text{y}}{450}$

In addition to zalas volume many other specifcs are raquired in order to eamplate the company's operating fudgats. Ksy details associatad with prices, costs, and uease are as fallovis.

Budgatad salinaprica is $$500$ par marseL Each mantel maaqures $3$ inchs $x12$ inches ~~$4$ fost

Target ending inventory of fin'shad mantsls is $2095$ of nect month's budgztad salas Howaver, baginning imentery on January $1$ is eroected to be only $41$ units.

Sunland' primary DM$,$ rough$-$eut cedaris purchased from the suppler alraady as the desirad haight and deveh $(3$ incha high $12$ inchas daapl. Sunland cuts the cadar planlas to the desired $4-$foot lengths Each roughress board costs Sunland S$50$ par foat:

Targat ending DMimentory $($rauagh$-$ut cadar is $504$ of next manth's production nasads.

DLto sand, stain, and vreat the rough$-$cut cedar cost $$20$ per hour Each mantal reguires ana hour of labor time

MOH resources includa variabla costs budsatad ta be $$\frac{10}{b}$oard foot, plus budgesad monehly Foged MOH coass st $$4300.$ Dapraciation of $$1,000$ is includad in that monthly focad cose

SGSA costs are also brolcen down into their variabia and fxedd componants budgatad variabla SCEA costs are $$50$lunit sold while budgetad foxad monthly SGSA costs are $S$4,500,$ which ind Ldes $$9,000$ of dagraciation

All salas are made on account, with $25\%$ paying in tha monch of sale and $70\%$ raying in the month following tha sala. The remainder is considarad uncollactible Decambar salas in the prior yar were buesceted to be $$230,000.$

Baginning finishad goods imentory was hald at a cast of $$255.$ Unit from the prior year.

$($a$1)$

Prspare the Sales foracast $($and corresponding schadula of cash recsipta$)$ for Sunland Corz