Please help me to solve the question

Paste B I Normal No Spaci... Heading 1 Change Editing Clipboard Fant Styles Paragraph Styles Please answer this question in Excel You have 60 minutes to answer the question. Please name your excel as MA_session_yourname_date.xis (such as MA_C_Herui_20170322.xis) and send it to damon_tian@126.com before the due time I Be Our Guest restaurant Tianjin has 150 tables; the average check is $35 at 2.4 seat turnover per day last year. In Dec 31, BOG is going to prepare the Sales and Cash budgets for the next three months. Below is some information for budgeting. The budget turnover rate of Jan/Feb/Mar/Apr are 2.8, 3.0, 3.0, 2.85. 80% of sales are collected by cash, the rest 20% are credit sales which would be collected in the month following. The sales rev of last Dec was $320,000. Directlabor (including wages and benefits) are 25%. Direct materials are 25%. The restaurant purchases raw materials once a month. The restaurant maintains an ending inventory equal to 60% of the next month's demand. The company purchases of raw materials are 80% on credit, the payment is made in the month following. +