Al Shams Company is producing tiles and provided

the following information to help in preparing the

operational budgets for the year $2025$:

a$.$ Sales for the year are expected to be $9,000,000$

units. The monthly sales expected as following:

Jan. Feb. March April May June July Aug. Sept. Oct. Nov. Dec.

b$.$ The sales price is expected to be OMR$19$ per unit

for the first $6$ months and OMR $24$ per unit for

the last $6$ months. Sales in the first month of

$2025$ are expected to be $23\%$ lower than the

budgeted sales for the first months of $2025.$

c$.$ Management desires to maintain ending finished

goods inventories at $30\%$ of next month's

budgeted sales units.

d$.$ To produce each tile the company requires $5$

Kilos of raw materials at a cost of OMR $3\mathrm{.}200$

per Kilo.

e$.$ The Management desires to maintain raw

materials inventories at $15\%$ of the next month's

production requirements. Assume the production

requirements for the first month of $2026$ are

$200000$ Kilos.

f$.$ The Company use $4$ hours of direct labour to

produce each Tile. The labour hour cost OMR

$2\mathrm{.}900$

Requirements:

Prepare the sales, production, direct material, and

direct labor for one year. $(15$ Marks$)$