DPK Co is a company established over $5$ years ago in Salthill, Co$.$ Galway. It was formed by two sisters who saw a gap in the market for organic body products such as face and body sustainable way therefore the key input to their products was seaweed $-$ avalable in abundance along the coast and with a close proximity to the business. They sold their products within the Irish, UK and wider European markets.

The company employs a management accountant who has been busy preparing budgetsfor the period from October to December $2023$ and is currently compiling pertinent information spray based on two keyorganic ingredients: mineral water and seaweed extract. There is a simple manufacturing process and the product is manufactured in a $500ml$ size for everyday

Projected sales for the last quarter of $2023($unit $=500ml$ bottle size$)$

$\backslash$table$[[$Month$,$Sales units$],[$Ociober$,4,300],[$November$,4,800],[$December$,5,000]]$

The projected selling price for the $500ml$ bottle of Sea$-$mistis $6\mathrm{.}50$

$2.$ The budgeted costs to produce one bottle of Sea$-$mist is as follows:

The company has arranged to purchase top$-$quality mineral water at a cost of $0\mathrm{.}80$ per litre and seaweed extract at a cost of $6\mathrm{.}00$ per litre. These prices have been fixed from $2020$ and seawe

$4.$ Estimated closinginventory of finished goodsand raw materials are outlined below:

$\backslash$table$[[$Inventory item,End$$ctober$,$End November,Endvecember$],[$Sea$-$mist$(500$m bottles$),1,200,1,700,2,200],[$Mineral water $($Ifires$),2800,3,010,4,120$