The company's financial statements are exhibited in Appendix $1,$ with some important details about operations. Appendix $2$ provides some benchmarks from similar companies operating in the same retail space.

Enzo states, $$I want some details about how my company compares to the industry standards. I$\text{'}$m absolutely certain that we are exceeding standards on every single factor! We$$re genuinely the best in the business!$$

Enzo goes on to add to the list of tasks, $$The company is uncertain about which of its expenses are variable or fixed, so we need your assistance with determining this along with what constitutes direct material costs, direct labour costs and manufacturing overhead. It$$s all so confusing! I have enough on my plate between the designing, sourcing of materials, and running our social media page.$$

You and your team learn, from a walkthrough of the facility, that $20\%$ of expenses are allocated to the head office and $80\%$ is allocated to the product and design costs.

The company has two revenues streams $$ design costs are incurred when Enzo designs handbags and sells the design to other fashion labels to produce$-$ the product revenue is from the sale of handbags made of sustainable materials.

During the warehouse tour, Maxwell starts to complain, $$The partnership doesn$$t make enough money to meet my lifestyle. I$$m looking to maximize profits and I want your advice on how we can cut or manage costs. I$$m thinking one of the best places is in the recycled materials. It$$s become quite costly to process water bottles into polyester and continue to find materials to create sustainable bags. I want to use cheaper material shipped in from Sri Lanka and Vietnam. Also, I$$m thinking of outsourcing the labour to Indonesia and Venezuala. With the new rise in minimum wage, it$$s so much cheaper to have them sew the bags than to continue to pay labourers in British Columbia. Plus, we$$ve printed off all our labels and tags, we can just ship them over there and have them sewn on by the Venezuelans. We$$re still vegan friendly and sustainable since we$$re not using leather, so it$$s fine$$ Maxwell then dropped his voice to a whisper, $$just don't tell Enzo because he can be a bit delusional when it comes to all this sustainability stuff.$$

During the year, the company sold $547$ handbags and Enzo sold $5$ designs to various other manufacturers. The handbags have a fixed sale price but the designs tend to vary in price depending on their level of complexity and difficulty.prepare a quarterly sales budget for $2024$ to $2026.$ Due to the seasonal nature of the business, assume that the company sells $1\mathrm{.}5$ times more during the spring and summer months than in the Fall and Winter.Enzo is forecasting that the company will sell $200$ bags during the winter month of $2024$ as the company is quickly growing. What is the estimated budgeted total revenue per year for $2024,2025$ and $2026?$ He expects handbag demand to increase by $20\%$ year as well. prepare quarterly sales budget report from $2024$ to $2026$ and estimated budget total recenue for $2024,2025$ and$2026$ with calculations