13. HS Bhd manufactures a single product. It operates a flexible budgetary control system. The budgeted sales in units for the next three months are: Month Units 1 1,200 1,400 1,600 8/11 PAS2253 Management Accounting II Tutorial - Budgeting and Budgetary Control At the start of month 1, it will have 200 units of finished goods in stock. The company wishes to reduce the closing stock of finished goods by 20 units a month. Required: Prepare the company's production budget in units for months 1-3 The revenue and cost information for one unit: selling price RM29 per unit direct material 2 kilograms of material at RM3 per kilogram direct labour 0.5 hours at RM10 per hour Budgeted factory semi-variable costs are: Output in units Factory overheads 4,000 RM31,000 4,500 RM33,000 Other budgeted factory fixed costs are RM23,500. Required: Calculate the break-even point in units and value. The actual results for the three months were: sales 4,400 units selling price RM28 per unit direct material 2 kilograms at RM4 per kilogram direct labour 0.4 hours at RM10 per hour factory overheads RM36,200 fixed overheads RM18,000 Required: Prepare a flexible budget statement for the three months, clearly showing the actual and budgeted data and any variances