On the data sheet of the attached document, I cannot figure out how to determine "Projected Sales Price/Unit." How do I do this? Thank you.

Project #2 - Budgeting Learning Objectives: 1) Provide a comprehensive budgeting experience. 2) Exhibit the use of Excel in creating a master budget. 3) Utilize the project to perform sensitivity analysis. Learning Outcomes: 1) Understanding of the inter-relatedness of budgets. 2) Ability to utilize basic formula, cell references, and formatting. 3) Ability to perform sensitivity analysis and make decisions from that analysis. Requirements: 1) Fill in the missing data (Selling Price Per Unit) on the Data Sheet. 2) Utilize your textbook, lecture notes, etc. to complete the budgets. a) You may not type any numbers on the budget worksheets. b) Utilize cell references to transfer numbers from the data sheet to the worksheets. c) Use formula to perform calculations. 3) Ensure that the Income Statement shows a profit for each month. If not, change the selling price on the Data Sheet until a profit results for each month. Excel Help: http://www.gcflearnfree.org/excel2010 Project #2 Sales Projections in Units January February March April May 4,600 16,300 32,000 41,000 56,700 Projected Sales Price/Unit ??? Monthly Projected Selling & Administrative Expenses Variable Cost/Unit $1.34 Fixed Costs $3,450 Production: Desired Ending Inventory Beginning Inventory (new business) 4.5% 0 Materials Desired Ending Inventory 8.0% Number of Materials per Unit 7.10 Projected Cost/Material Unit $0.32 Beginning Inventory (new business) Direct Labor Time per Unit (in hours) Cost per Hour 0 0.25 $10.35 Manufacturing Overhead Variable Cost/Unit Fixed Costs $4.89 $12,430 SALES BUDGET January February Projected Sales in Units Selling Price per Unit Anticipated Sales Dollars 37 March April SELLING & ADMINISTRATIVE (S&A) EXPENSE BUDGET January Sales in Units Variable S&A Rate/Unit Anticipated Variable Costs Fixed S&A Costs Total Anticipated Selling & Administrative Costs February March PRODUCTION BUDGET January Sales in Units Desired Ending Inventory Total Units Needed Beginning Inventory Total Production in Units February March April MATERIALS REQUIREMENTS BUDGET January Units to be Produced Material/Unit Total Production Need Desired Ending Inventory Total Materials Needed Beginning Inventory Total Materials Needed to be Purchased Cost per Unit of Material Total Material Cost Material Cost per Unit of Product: February March April DIRECT LABOR BUDGET January Number of Units Produced Direct Labor Hours/Unit Total Direct Labor Hours Needed Cost/Direct Labor Hour Total Direct Labor Cost Direct Labor Cost per Unit of Product February March MANUFACTURING OVERHEAD BUDGET January February March Production in Units Variable OH Rate/Unit Anticipated VOH Costs Fixed OH Costs Total Anticipated OH Costs Predetermined OH Rate Total Estimated OH Costs Total Estimated DLHs MOH per Unit: Predetermined MOH rate DLHs per Unit MOH per Unit = per DLH Product Cost Direct Materials Direct Labor Manufacturing Overhead Total Unit Cost PROJECTED INCOME STATEMENT January Sales in Units Sales Revenue Cost of Goods Sold: Gross Profit (Margin) Selling and Administrative (Operating) Expenses Operating Income February March