4. You are required to prepare production budget for the month of April and may on the basis of following data of TRK Limitet. The sales for April, May and June are expected to be 8000, 11000 and 16000 units respectively. Selling price per unit is Rs 50. Management desires closing finished goods inventory to equal 20 per cent of the following month's sales. The manufacturing costs are as follows: Direct materials per unit (5 kgs X Rs 3) is Rs 15. Direct labour is Rs 5. Variable overheads is Rs 9. Total fixed overheads (per annum) is Rs 7,20,000 Each unit of final product requires 5 kgs of raw materials