Prepare 20Y2 budgets

I need help with these below:

LearnCo Selling and Administrative Expenses Budget For the Year Ending December 31, 20Y2 Selling expenses: Sales salaries expense $45,000 Advertising expense 15,000 Travel expense 5,400 Total selling expenses $65,400 Administrative expenses: Officers' salaries expense $85,000 Office salaries expense 35,000 Office rent expense 26,000 Office supplies expense 6,400 Miscellaneous administrative expenses 1,600 Total administrative expenses 154.000 Total selling and administrative expenses $219,400 LearnCo Sales Budget For the Year Ending December 31, 20Y2 Product Unit Sales Volume Unit Selling Price Total Sales Basic Abacus 36,000 $6.00 $216,000 Deluxe Abacus 36,000 14.00 504,000 Totals 72,000 $720,000 Production Budget For the Year Ending December 31, 20Y2 Units Basic Units Deluxe Expected units to be sold (from Sales Budget) 36,000 36,000 Plus desired ending inventory, December 31, 20Y2 1,000 3,000 Total units required 37,000 39,000 Less estimated beginning inventory, January 1, 20Y2 1,050 2,100 Total units to be produced 35,950 36,900 Direct Materials Data Table Wood Pieces Beads Packages required per unit Basic abacus 1 2 Deluxe abacus 2 3 Cost per package: Wood pieces $0.25 Beads $0.25 Units to be produced (from Production Budget): Basic abacus 35,950 Deluxe abacus 36,900 Direct Materials Purchases Budget Direct Materials Purchases Budget For the Year Ending December 31, 20Y2 Direct Materials Wood Pieces Beads Total Packages required for production: 35,950 Basic abacus 71,900 73,800 110,700 Deluxe abacus 2,200 5,000 Plus desired ending inventory, December 31, 20Y2 Total packages required 111,950 187,600 3,500 4,500 Less estimated beginning inventory, January 1, 20Y2 Total packages to be purchased 108,450 183,100 $0.25 Unit price (per package) $0.25 x $27,113 $45,775 $72,888 Total direct materials to be purchased Direct Labor Cost Budget For the Year Ending December 31, 20Y2 Gluing Assembly Total Hours required for production: Basic abacus 3,595 7,380 Deluxe abacus Total hours required Hourly rate 3,595 3,690 7,285 $11.00 x $80,135 10,975 $19.00 X Total direct labor cost $208,525 $288,660 Budgeted Income Statement Data Table Interest revenue for the year $2,000 Interest expense for the year $1,500 LearnCo's income tax rate 40% Budgeted Income Statement Budgeted Income Statement For the Year Ending December 31, 20Y2 1 Revenue from sales $720,000.00 $65,400.00 2 Cost of goods sold 3 Gross profit * Selling and administrative expenses: 5 Selling expenses 6 Administrative expenses Total selling and administrative expenses 8 Income from operations Other revenue and expense: Interest revenue 154,000.00 7 219,400.00 10 $2,000.00 11 Interest expense (1,500.00) 500.00 12 Income before income tax 15 Income tax 14 Net income Cost of Goods Sold Budget For the Year Ending December 31, 2012 Finished goods inventory, January 1, 20Y2 59,870 $2,010 Work in process inventory, January 1, 20Y2 Direct materials Direct materials inventory, January 1, 2012 Direct materials purchases Cost of direct matenais available for use $2.000 Less 1.800 direct materials inventory, December 31, 20Y2 Cost of direct materials placed in production Direct labor Factory overhead 1,250 Total manufacturing costs Total work in process during period Less work in process inventory, December 31, 2012 Cost of goods manutactured Cost of finished goods available for sale Less finished goods inventory, December 31, 2012 Cost of goods sold 1,500 1. LeamCo believes that sales of the Deluxe Abacus model may decrease in 2012. Deluxe abacus sales are zero, what will be the effect on LearnCo's income before income tax ? For simplicity. Ignore any change in Cost of Goods Sold. LearnCo will still have positive income before income tax if it selis zero Deluxe Abacus units in 2012 LeamCo will have a net loss before income tax it it sells zero Deluxe Abacus units in 20Y2 If LearnCo sells zero Deluxe Abacus units in 2022, it will break even (e., the company will have zero income before income tax) 2. LeamCo's vendor for bead packages is expected to double its price per package of beads. If this occurs, what will be the effect on LearnCo's income before income tax? LearnCo will have a loss before income tax if the price for bead packages doubles LearnCo will still have positive income before income tax it the price for bead packages doubles If the price for bead packages doubles, LearnCo will break even fie, the company will have zero income before income tax) 3. LeamCo is aware that its labor prices for the Gluing part of the manutacturing process may increase to $15.00 per hour due to changes in minimum wage laws in its state. If this occurs, what will be the effect on LearnCo's income before income tax? If Gluing labor costs increase to $15.00 per hour, LeamCo will break even e, the company will have zero income before income tax). LeamCo will still have positive income before income tax il Gluing labor costs increase to $15.00 per hour LearnCo will have a loss before income tax it Gluing labor costs increase to $15.00 per hour 4. Learco's controller believes that the company can decrease its selling expenses by 10% and its administrative expenses by 15%. How much would income before income tax increase if these expense cuts are implemented? Round your answer to the nearest dollar