2. Budgeting The Cinnamon Roll company is about to make a budget for next year. Cinnamon Roll is sold in 500 gram boxes at a price of IDR 50,000 per pack. The existing data are as follows: a. a. Projected sales of Cinnamon Roll next year are: Quarter 1 = 1000 units Quarter 2 = 1,200 units Quarter 3 = 1,500 units 4th quarter = 1,700 units b. Initial stock of chili sauce 100 units, provided that the end-of-quarter inventory is 15% of the following quarter's sales. Fourth quarter, ending inventory of 200 units. CcEach unit of oil requires 2 raw materials, namely cookie dough and cinnamon powder. The composition per package is 500 grams of cookie dough and 10 grams of cinnamon powder. The price of raw material for cake dough is Rp. 40,000 per kg. Initial inventory of raw material for cake dough is 100 kg. And ending inventory is budgeted at 20% of next quarter's production needs. Especially for the 4th quarter, ending inventory of raw material for cake dough is 200 kg. The price of raw material for cinnamon powder is IDR 100,000 per kg. The initial inventory of cinnamon powder is 5 kg. And ending inventory is budgeted at 20% of next quarter's production needs. Especially for the 4th quarter, the ending inventory of raw materials is 5 kg. d. Each unit requires 0.5 hours of direct labor for production where workers are paid Rp. 15,000 per hour. e Fixed overheads are production machinery depreciation costs of Rp 800,000 per quarter, utility costs of Rp 1,075,000 per quarter and shophouse rental costs of Rp 20,000,000 per year, and budgeted variable overhead of Rp 5000 per direct labor hour. Question : 2.1. What is the number of production (units) for quarters 1 to 4? 2.2. What is the total purchase of raw materials (IDR) for quarters 4? 2.3. How many labor hours are needed and what are the labor costs for quarters 1 to 4? 2.4. What is the total budgeted overhead cost for 1 year? 2.5. What is the standard cost per unit? 2.6. Calculate COGS per quarter