Either reference another cell or enter a formula into each of the cells marked with a $?$

Data and Budgetary Assumptions

$$ Expected Change in Unit Sales $12\mathrm{.}0\%$ increase per quarter

Year $1,$ Quarter Year $2,$ Quarter

Quarters $>123412$

$$ Budgeted unit sales $351003931244029493135523161858$

$$ Selling price per unit $$15\mathrm{.}00$

$$ Accounts receivable, beginning balance $0\mathrm{.}00$

$$ Sales collected in the quarter sales are made $30\%$

$$ Sales collected in the quarter after sales are made $70\%$

$$ Desired ending finished goods inventory is $20\%$ of the budgeted unit sales of the next quarter

$$ Finished goods inventory, beginning $0$ units

$$ Raw materials required to produce one unit $5\mathrm{.}0$ pounds

$$ Desired ending inventory of raw materials is $10\%$ of the next quarter's production needs

$$ Raw materials inventory, beginning $0$ pounds

$$ Raw material costs $$0\mathrm{.}75$ per pound

$$ Raw materials purchases are paid $30\%$ in the quarter the purchases are made

and $70\%$ in the quarter following purchase

$$ Accounts payable for raw materials, beginning balance $$-$

$$ Direct Labor Hours per Unit $0\mathrm{.}350$

$$ Cost per Direct Labor Hour $$15\mathrm{.}00$

$$ Fixed Overhead Costs $$600000$ per year

$$ Variable Overhead Costs per Direct Labor Hour $$3\mathrm{.}25$

$$ Annual Depreciation $$100000$

$$ Selling & Admin. Expenses per year $$250000$

$$ Beginning Cash balance $$65000$

$*$ Bonds, issued $1/1/$Year$1$ $$500000$ Face amount

$$ Annual Interest on Bonds, Interest is paid semi$-$annually $5\mathrm{.}0\%$ annual face rate $($coupon rate$)$

$$ Dividends paid in Quarter $410\%$ of budgeted pre$-$tax income