Athens Ltd's budgeted production and sales of leather gloves for Dec 2021-Apr 2022 months are as follows: Production Sales (UNITS) (UNITS) November 600 December 750 600 January 850 750 February 900 850 March 950 900 April 1,000 950 May 1,100 1,000 June 1,150 1,100 The selling price per unit will be 175. All sales will be made on credit. The business plans to offer a cash discount (of 5% of the amount owed) to those customers who pay within the same of the month of sale. Customers for 70% of units sold are expected to qualify for the discount. Remaining 30% of the sales is expected to be paid during the next month (ie one month later). It is planned that sufficient finished goods inventories for each month's sales should be available at the end of the previous month. For raw material purchases, the cost of raw material is 32 per unit. It is bought in the month of production and paid one month in arrears (i.e later). The direct labour cost, which is variable with the level of production, is planned to be 44 per unit of finished production and it is paid in the month of production.