3. The following are the estimated sales of a company for eight months ending 30-11-2021: Months April 2021 May June Estimated Sales (Units) 12000 13000 9000 July 8000 Aug Sept 10000 12000 Oct Nov 14000 120000 As a matter of policy, the company maintains the closing balance of finished goods and raw materials as follows: Finished Goods 50% of the estimated sales for the next month Raw materials Estimated consumption for the next month Every unit of production requires 2kg of raw materials costing Rs 5 per kg. Prepare production budget (in units) and raw materials budget (in units and cost) of the company for the half year ending 30 Sept 2021. (7 marks)