please show formulas used and explain please

5. Mask-Up Davis makes face masks for kids. Using the table below, what is the budgeted production in units for May? Price Per Mask $15 Budgeted Mask Sales for April 8,500 masks Budgeted Mask Sales in Units for May 3,500 masks Budgeted Mask Sales in Units for June 6,500 masks Budgeted Mask Sales in Units for July 2,500 masks Desired Ending Finished Goods Inventory 30% of next month's sales Desired Ending Raw Materials Inventory 15% of next month's needs Square Inches of Cloth Per Mask 6 6. Mask-Up Davis's cost formulas appear in the table. What amount of Utilities would be included in Mask-Up Davis's Flexible Budget? Fixed Per Month Mask Materials Employees Wages to sew the masks Utilities Rent Miscellaneous Cost Per Mask $4.00 $3.50 $0.50 $450.00 $1,300.00 $150.00 $0.30 Budgeted Masks for February Actual Masks Sold in February 10,000 masks 12,000 masks