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You have just been hired as a management trainee by Cravat SalesCompany a nationwide distributor of a designers silk ties. Thecompany has an exclusive franchise on the distributing of the tiesand sales have grown so rapidly over the last few years that it hasbecome necessary to add new members to the management team. Youhave been given responsibility for all planning and budgeting. Yourfirst assignment is to prepare a master budget for the next threemonths starting April 1. You are anxious to make a favorableimpression on the president and have assembled the informationbelow. The president desires a minimum ending cash balance eachmonth of $10000. The ties are sold to retailers for $8 each.Recent and forecasted sales in units are as follows: