An institution for the manufacture of toys produces a kind of toys. The manufacturing process takes place in two workshops, preparation and finishing, using two raw materials, which are plastic and an adhesive. For the purpose of preparing the estimated budgets, the following information was provided:

* The estimated sales during the first two months of the next year are shown in the following table, and the selling price of the unit is 380 riyals:

January

February

2500 games

2,600 games

* Inventory of the first month of products: 30% of sales for the same month, and the amount of sales for the month of March 2200 games.

* Production of one toy requires 0.8 kg of plastic at 13 riyals per kg, and 0.1 kg of adhesive at 10 dinars per kg.

* The stock of raw materials (in kg) at the end of the month was estimated as follows:

the month

January

February

Plastic

3000

2005

Adhesive

1000

1000

* Stocks at the beginning of January of plastic and adhesive were estimated respectively at: 3500 kg and 1000 kg.

* The hours required of direct labor to produce one unit were estimated at: 2 h for 25 riyals / hour in the preparation workshop, and 1 h for 30 riyals / hour in the completion workshop.

Annual fixed indirect industrial expenses: maintenance of 6000 riyals, insurance against fire 9600 riyals. The indirect variable industrial expenses are charged on the basis of direct working hours for each month as follows: motors 0.3 riyals, heating and lighting 0.2 riyals, work 0.3 riyals.

* The estimated marketing and administrative costs include the following: Packaging expenses 3 riyals per unit sold, insurance expenses: 7,000 riyals per month, total distribution expenses for the months of January and February: 5100 riyals distributed according to the value of sales, and administrative costs estimated at 20,000 riyals per month.

* The estimated marketing and administrative costs include the following: Packaging expenses 3 riyals per unit sold, insurance expenses: 7,000 riyals per month, total distribution expenses for the months of January and February: 5100 riyals distributed according to the value of sales, and administrative costs estimated at 20,000 riyals per month.

* The value of sales is obtained in cash during the month in which the sale takes place, and purchases are paid at the end of every two months, while other expenses are paid as soon as they are realized, and the cash balance at the beginning of January was estimated at 1000 riyals.

Required: Preparing the estimated budgets for sales, production, raw materials, direct labor, industrial indirect expenses, marketing and administrative expenses, and treasury (cash), for the months of January and February.