Assume all sales will be on cash and you will collect 100% of the revenue. Since you are going to sell a food item, no ending inventory of finished goods will be maintained. Each unit will be manufactured after an order is received. All purchases for all direct materials are made fully in cash. You want to draw a dividend of BDT 20,000 every month as the sole owner of your business. [This your dividend, you will not use this money for operating your business.] At the end of each month you want to have at least BDT 50,000 cash available for operating your business. You will start the business with a cash investment of BDT 500,000. You can borrow up to BDT 200,000 from your best friend to invest in your business. You will not repay any borrowed amount, even if you have sufficient cash available, any time during the next year. Requirements: Based on the assumptions you have formed above, prepare a Master Budget consisting of the following components in the Google Sheet attached to this assignment. 1. Sales Budget [No schedule of cash collection will be needed as all sales are on cash.] 2. Direct Material Budget(s) [Make a separate budget for each direct material. No schedule of cash disbursements for direct material will be necessary as all purchases will be made in cash.] 3. MOH Budget. 4. Sn'A Expense Budget 5. Cash Budget Note: You will not need any production budget since units sold = units produced every month. Thus, the sales estimates you have formed above will also be used as the number of units produced in the Master Budget. Your budget must be prepared as demonstrated in class. First input your assumptions in the Google Sheet, and then prepare a fully linked Master Budget making use of cell referencing and automated formulas for calculations