A manufacturing company in Indonesia provides 2 kinds of products i.e. Product-1 and Product-2. The company also has 2 (three) market area i.e. Area-1 and Area-2. The company predicts it sales and related cost for next year as follow Sales Prediction Product Product-1 Product-2 Final Product Inventory Sales Area-1 Area-2 Unit Price 718 390 124 918 318 125 Unit cost of Direct Material Unit Cost (S)/set 14 Assume no beginning and 16 ending material inventory Beginning Inventory Inventory Product-1 18 Ending Inventory 45 Material for Product-1 Product-2 42 18 Product-2 Required Labor Hour Required Machine Hour Unit Labor Unit Machine Product Rate/LH Product Hour Hour Product-1 7,00 5,00 Product-1 3,00 Product-2 4,00 7,00 Product-2 5,00 Overhead Manhour Related Machine hour Related Calculate: a. Sales Budget Fixed Cost Variable Cost (USD/hour) 180 0,2 1800 0,3 b. Production plan and production budget. c. Gross profit for Product-1 and gross profit for Product-2.