1. Prepare Production Budget for six months from January to June for the period ending 30th June 2021 form the following data of Product A:

The units to be sold for different months are as follows:

January 2021	2000
February 2021	2200
March 2021	2300
April 2021	2200
May 2021	2500
June 2021	2500
July 2021	2600

Half of next month sales is decided to be maintained as finished units at the end of each month.

Budgeted production and production cost for the year ending 31st December 2021 are as follows:

Production Units	30,000
Direct Material per unit	OMR 10.00
Direct wages per unit	OMR 5.00
Total factory overhead apportioned to product	OMR 90,000