5. A manufacturing company, Tania Bhd, produces and sells mountaineering equipment under the brand Clark. The management wants to prepare a comprehensive budget for the fourth quarter of 2020 (September to December) and has collected the following information: a. The marketing department has estimated the sales units as follows: September ...... 1,500 October ........... 2,000 November ....... 2,500 December ....... 1,500 The price per unit of a Clark is RM200. b. The opening finished goods inventory on September is 300 units. The company maintains a finished goods inventory at a rate of 10% of the following month's sales. It is assumed that sales on January 2021 will be 3000 units. c. Each unit of Clark requires 1kg mixture of raw materials B, which cost RM5 per kg. The beginning inventory of raw material is 420kg. The company wishes to maintain the inventory of raw material B at the end of the month to be 20% of the production for the following months. It is assumed that production for January 2021 is 2,400 . d. The company direct labour hours that required for production per unit are 0.50 hours and direct labour cost is RM15 per hour. Required: i. Prepare a sales budget for the fourth quarter of the year 2020. ii. Prepare a production budget for the fourth quarter of the year 2020. Assumes a budgeted sale in January 2021 is 3,000 units. iii. Prepare a direct material purchased budget for the fourth quarter of the year 2020. iv. Prepare direct labour budget for the fourth quarter of the year 2020