3. Fattzura Shop is specializing in producing and selling scented candles. Currently, there is only one type of candle being produced and sold by the shop, namely Lily Lavender. The candles are carefully produced by the business owner, Puan Fazura. The ingredient are specially purchased from the best supplier in town and the processes are followed under strict quality control. The selling price for Lily Lavender candle is RM40 per unit. The following information is gathered for the purpose of preparing relevant budgets for the first quarter of 2019. 0 The budgeted sales quantity for the quarter are shown below. January February March 100 units 150 units 180 units (ii) The candles will be using one type of direct material which is the paraffin wax. Every one unit of Lily Lavender will require 0.3 kg of paraffin wax The cost of paraffin wax is estimated to be RM12 per kg. () Every unit of Lily Lavender will need 3 hours of direct labour hour and the rate for the direct labour is set to be at RM8 per hour. (iv) It is budgeted that the shop will have 50 units of Lily Lavender at the beginning of January 2019. Additionally, it also wishes to maintain monthly closing inventories of the candles at 20 units higher of those monthly opening inventories. (v) In term of direct materials, the shop plans to keep opening inventories in January amounting to 20 kg of paraffin wax. At the end of every month, the company intends to maintain 5 kg lower of paraffin wax as compared to the opening inventories. Required to prepare the following budgets for the first quarter of 2019: (a) Sales budget (3 marks) (b) Production budget. (6 marks) (c) Raw materials usage and raw material purchased. (9 marks) d) (d) Direct labour budget. (7 marks)