A sales budget for 2019 is given below for one of the products manufactured by the OMI Co.: January February 25,000 units 40,000 units March 65,000 units 45,000 units 35,000 units April May June 30,000 units The selling price per unit is $20. The inventory of finished goods at the end of each month must equal 20% of the next month's sales. On 31 December 2018, the finished goods inventory was 4,000 units. Required: a. Prepare a sales budget for January-June 2019. (10 pts) b. Prepare a production budget showing the required production each month for January, February, March, and April 2019. (10 pts) c. Explain behavioural issues surrounding the budgeting process. (5 pts)