A portable speaker or ear buds-which to buy? This is a question for many teens as well as their gift-giving relatives. A similar ques weighs on the minds of manufacturers, only their perspective relates to planning for production and sales for the upcoming year. Whispering is one such manufacturer. Before setting firm budgets and targets for the coming year, company management reviews year just ended. Key information related to last year is as follows. (a) Set up a partial income statement through contribution margin for Whispering, recognizing appropriate amounts for the actual income statement, flexible budget, and master budget. Use Excel to reference input cells for each calculation needed for these partial income statements
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