Well, in the previous episode we just started to put together some data for the preparation of the operating budget. And now we have to proceed with the data for manufacturing overhead, that is prepared on this table. So we break this down in variable and fixed. And here you see supplies, indirect manufacturing labor, fringe costs, power, maintenance. And for fixed you go for depreciation, property taxes, insurance, supervision, power, and maintenance. So you see that variable costs, they amount to $670,000, and then fixed for 362, and the total is $1,032,000. So this is a given, so later when we will deal with these numbers, we will go back to this schedule D5, D stands here for data. But, so that is part of that because this is manufacturing overhead. Now here, we have other non-production costs that are also important here, and those are also variable fixed. And here we break them down in categories R&D, marketing distribution, customer service, and G&A. And there's a variable part here, and there is a fixed part. And you can see that this is half a million, 420, and the total of $920,000. So again, this will be later taken as an input for one of the final schedules before putting together the budget and income statement. And that is the data that has been collected, analyzed, and put together by the management of this company. So we take that as a given, again, in reality, for example, we study a project. Then we might be involved in the gathering information then breaking down categories so we may stay behind this table in schedule D6. So that is what we so far have done, and now, the final part of this preparatory piece is, what is required. Required, we have to prepare, The budgeted, Income statement. That will be our goal. Now for this goal, we will come up with supporting budgets. Supporting budgets or schedules. And those will include first, revenue. Then production, Then direct materials, use, and purchase. Because part of that we take from the beginning balance of the inventory, but then the major part we purchase. Then the next thing is direct manufacturing labor. And again that was an important cost allocation base, as we mentioned before. Then the next thing is the manufacturing overhead. That was shown up in the previous pages of this flip chart in the episode. Then finally we have target and inventory. And that goes for both raw materials and finished goods, because we made the simplifying assumption, we ignore work in progress. Then we will come up with other costs, so basically first cost of goods sold and then other non-production costs. And that will be mostly from D6. So as long as we're done with all of these things, we will complete the task. So you can see that even for the budget, the income statement, it's quite a long path. And what we will do in the episodes to follow, we will go step by step. And we'll see how, slowly but surely, we convert the data and our assumptions into the budgets for all these pieces. And then later they will be put together to come up with a budgeted income statement.