You are the president of a small manufacturing company, and you are constantly looking for a way to increase profits. You are considering changing your cost structure to include more fixed costs and less variable costs by automating some of the product activities that are currently very labor intensive What are some of the considerations that you should keep in mind as you consider this decision? More generally, how are profit opportunities and the risk of losses affected by operating leverage? At the beginning of October, Comfy Cushions had 3,400 cushions and 8,500 pounds of raw materials on hand. Budgeted sales for the next three months are Month Sales October 11,000 cushions November 12,000 cushions December 10,000 cushions Comfy Cushions wants to have sufficient raw materials on hand at the end of each month to meet 20% of the following month's production requirements and sufficient cushions on hand at the end of each month to meet 30% of the following month's budgeted sales. Four pounds of raw materials, at a standard cost of $1.10 per pound, are required to produce each cushion Required a. Prepare a production budget for October and November using the format provided below: Comfy Cushions Production Budget For the Months of October and November October November Unit Sales Desired ending inventory Finished goods requirements Less bugning inventory Production requirements