The company sells many styles of earringa, but all are sold for the same price$-$ $$14$ per pair. Actual sales of eamings for the last three manthe and budgeted sales for the noxt six months follow $($in pairs of earrings$).$

The concentration of sales before and during May is due to Mother's Day. Sufficient inventory should be an hand at the and of each month to supply $405$ of the eamings sold in the following month.

Monthly aperating expenses for the company are given below:

Incurance is paid on an annual basis, in Nowamber of each ynar.

The compeny's balance shoet as of March $31$ is given below:

The company maintaing a minimum cagh belance of $$58,000.$ Al borrowing is done at the beginning of a monfc; any rapaymants are made at the and of a month.

Required:

Requlred: Fropare a mastor butget far the froe$-$manth period anding June $30.$ Inclute the fallawing detailad schadules:

a$.$ A sales budget, by month and in total.

buogeted balance shost as of June $30.$