Bedrock Cinder Block, Inc. $($BCB$)$ has been manufacturing and selling concrete cinder blocks to local and regional

construction companies for over $50$ years. Since BCB is located in northwestern Pennsylvania, its sales are seasonal and

follow the construction season, which runs primarily between April and November of any given year. Barney and Betty

Rubble, owners of the family$-$run company, have been managing it for many years, but have decided to start turning

over some of the operations to you, their trusted friend and adviser.

The Rubbles have never done much formal planning from one year to the next; Barney stated recently: "The Company

has just run by itself for all these years, why mess it up$?"$ You have heard them complain for years that money is tight

during the first quarter of every year but they aren't sure how to deal with this issue. You state that, although the

business has grown tremendously over the years and that they've done a great job, they should consider doing some

formal planning for the upcoming year. They want to see what you've learned at PennWest University and have charged

you with preparing a business plan for $2025.$

You meet with Barney and Betty to discuss some of the critical elements for the operating plan. They prefer a detailed,

month$-$by$-$month, $12-$month budget, but ultimately decide that a quarterly budget with yearly totals will suffice. They

provide the following $2025$ estimates to get you started.

Quarterly Sales Forecast with Expected Selling Prices: