Aussie Cookies produces cookies for resale at grocery stores throughout Australia. The Company is currently in the process of establishing a monthly master budget for this coming year, which ends in December 2022.

Aussie cookies produce and sell CQ1 and CQ2. The Company recently introduced CQ2 and expects to deliver strong sales in the calendar year 2022.

The following information is gathered from the accounting records and conversations with the entity's Managers

1. Sales CQ1 is maturing stage and will grow until June; then, the sales decline

? Estimated sales of CQ1 in January 2022 are 1180 units

? The increase in CQ1 sales until June 2022 is forecasted at 15% and -10% from July 2022 onwards.

? The price of CQ1 until September 2022 is $39.99 per unit, and from October 2022 onwards, the price is expected to be $34.99 per unit.

CQ2 is in a growth phase, and the growth rate is expected to increase in 2nd half of the year.

? Estimated sales of CQ2 in January 2022 are 585 units

? CQ2 sales are expected to increase by 5% until June 2022 and 20% from July 2022 onwards.

? The price of CQ2 all year was set at $49.99 per unit. The management decided to offer a 10% discount until June 2022.

1. Direct materials

DM 1 and DM2 are the 2 two materials used to manufacture CQ1 and CQ2. Below are the requirements for CQ1 and CQ2 (Use 2 Decimal points)