The company from the text, Yellow Jacket, has decided to change its production strategy. Instead of a steady production throughout the year, they will produce the coats they estimate to sell in the month prior. This will impact the materials and wage disbursements of the cash budget. (For the December computation, assume that the following January sales with increase by 10 percent from the prior year.) Build this cash budget. How does this impact the cash surplus/deficit of the firm?