please answer number (3,5,6,7) only the other i have the answer, and i attached the answer of the rest question

Emily Jackson, Photo Artistry's management accountant, is in charge of preparing the master budget for 2015. She has gathered the following information: 1. Sales in the fourth quarter of 2014 are expected to be 50,000 SML frames. The sales manager predicts that over the next two years sales in product line will grow by 5,000 units each quarter over the previous quarter. For example, SML frame sales in the first quarter of2015 are expected to be 55,000 units. 2. Photo Artistry's sales history indicates that 60 percent of all sales are oncredit, with the remainder of the sales being on a cash basis. The company'scollection experience shows that 70 percent of the credit sales are collectedduring the quarter in which the sale is made, while the remaining 30 percent is collected in the following quarter. (For simplicity, assume the company isable to collect 100 percent of its accounts receivable) 3. The SML frame has a selling price of $20. These prices are.expected to hold constant throughout 2015 4The production manager attempts to end each quarter with enough finished- goods inventory in each product line to cover 20 percent of the following quarter's sales. Moreover, an attempt is made to end each quarter with 20 percent of the glass sheets needed for the following quarter's production. As the metal strips are purchased locally the company buys them on a just-in-time basis, and as a result the inventory is negligible. 5. All direct material purchases are made on credit, with 70 percent of each quarter's credit purchases being paid in cash during the same quarter as the purchase. The remaining 30 percent is paid in the next quarter 6. Indirect materials are purchased on a cash basis as needed. Work-in-process is negligible. 7. Projected manufacturing costs in 2011 are as follows: rect mater Metal strips 60 cmx $3 per meter Glass sheets 1 sheet @ $2 per sheet rect labor: anufacturing overhea rect r%)10 per manufacturing cost per unit 8. The predetermined overhead rate is $10 per direct labor hour. The following manufacturing overhead costs are budged for 2015 ect ma ect er overhea otal overhea the quarter in