2. Disney Manufacturing (pvt) Limited manufactures three products, known as Jass, Mass and Vass. The following information is available for 2020. The budgeted sales of Disney Manufacturing (pvt) Limited for 2020 are as follow: Product Sales units Jass 20,000 Mass 18,000 Vass 15,000 Unit selling price Rs. 25 Rs. 20 Rs. 22 The opening stocks at the beginning of the year 2020. Product Production units Material Material units Jass 3,000 M1 40,000 Mass 3,000 M2 50,000 Vass 2,000 M3 60,000 M4 40,000 M5 10,000 The marketing director intends to run a marketing campaign towards the end of 2020 and has requested that product unit stocks should be increased at the end of 2020 above the commencement stocks by the following: Jass 20% Mass 50% Vass 20% The purchasing director has requested that all components part stocks be reduced by 20% at the end of 2020 because of improved delivery times from suppliers. The product material specification and component cost for each of the products and are as follows: