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Comprehensive budgeting problem Damon Manufacturing is preparing its master budget for the first quarter of the upcoming year The following data pertain to Damon Manufacturing's operations Current Assets as of December 31 (prior year) Cas... $ 4,600 $46,000 Inventory... $15,600 Property, plant, and equipment, net.... $121,000 $43,000 Capital stock.. $125,000 Retained earnings $23,000 a. Actual sales in December were $71,000. Selling price per unit is projected to remain stable at $12 per unit throughout the budget period. Sales for the first five months of the upcoming year are budgeted to be as follows $99,600 February $118,800 April $108,000 May $103,200