4 BBMC3023 PERFORMANCE MANAGEMENT Selling overheads Selling overheads incurred was RM331,800 in Quarter 3 of 2021 when sales quantity was 40,900 units . In Quarter 4 of 2021 when the sales quantity was 44,000 units , selling overheads was 3154333300 .The variable component is expected to increase by Rl'LI per unit for the whole year 2022 due to ination .No change is expected for the fixed component Administration overheads Administration overheads incurred in Quarter 1 of 2022 is estimated to be RM200,000. It is expected to increase by 2% per quarter during Quarter 2 of 2022 as compared to lQuarter 1 of 2022. A further increase of 1.5% per quarter is expected in Quarter 3 of 2022 as compared to Quarter 2 of 2022. Required: (a) Calculate the forecasted sales units for Quarter 2 and 3 of 2022 (with appropriate workings) based on the above information . (4 marks ] (b) Based on your answer in (a), prepare a forecast of sales, costs and profit for Quarter 2 and Quarter 3 of 2022 (with appropriate workings :1. [20 marl-Ls j (c) Discuss the budgeting technique used to forecast the selling overheads and the administration overheads. The discussion should include its appropriateness and advantage of the budgeting technique used. (4 marks) (d) Briefly explain whether 80% or 90% rate shows faster learning . Calculation is not required