  This paper continues the building of the cosmological theory that was
introduced in two earlier papers under the title A Dust Universe Solution to
the Dark Energy Problem. The model introduced in this theory has existence
before time zero so that it is not necessary to interpret it as of big-bang
origin. The location of the Cosmic Microwave Background, within the theoretical
structure gives a closing of the fundamentals of the model in terms of the
definitions of Temperature, Entropy and other Thermodynamic aspects. Thus
opening up a research tool in cosmology in exact agreement with experiment that
can compete with the so-called Standard Big Bang Model as a
mathematical-physical description of our universe based rigorously on
Einstein's general relativity. It is suggested that the singularity at time
zero involves a population inversion in the statistical mechanics sense and so
justifies the use of negative temperature for the CMB at negative times. This
also has the satisfactory consequence that the Universe's evolution involves
entropy steadily increasing over all time from minus infinity through the
singularity to plus infinity.An appendix with its own abstract contains an
alternative simple classical physics derivation of this model and an extended
discussion about how it can be used in the astrophysical context of galactic
motions. A cosmological Schroedinger equation of great generality is derived
which unites cosmology and the quantum description of cosmological objects
