$3\mathrm{.}1$ Sinetech marketing department estimated that the number of units the company will sell next year is $50$ units in quarter $1,60$ units in quarter $2$ and $80$ units in quarters $3$

& $4.$ The estimated sales in Quarter $1$ & $2$ of year $2$ are estimated to be $70$ units.

$3\mathrm{.}1\mathrm{.}1$ The company will start the year with no beginning inventory and would require an ending inventory of $10\%$ of the next quarter's sales. Develop a production budget for the company.

$3\mathrm{.}1\mathrm{.}2$ It takes $1$ kg of material for each unit produced and each kg costs the company R$300.$ Management's goal is to have $30\%$ of the next quarter's material needs on hand as the desired ending materials inventory. The company will start the year with zero beginning material inventory. Prepare a direct material budget for the company.

$3\mathrm{.}1\mathrm{.}3$ The company pays its salespeople a sales commission of R$100$ for each unit sold. The company pays an additional R$100000$ in legal expenses, R$250000$ in management fees and R$50000$ in licences every year. Prepare a marketing and admin budget for the company.