B. Nano Sdn Bhd (NSB) manufactures two (2) products called SA1 and RA2. Below are the budgeted sales for the month of January, 2021. SA1 RA2 Budgeted sales (unit) 3,200 2,400 Price per unit (RM) 50 75 Opening inventory (unit) 1,200 1,800 Desired closing inventory (unit) 1,320 1,980 There are two (2) types of material used in the production which are MAT A and MAT B. The following is the information related to material for the month of January, 2021: MATA MAT B Opening inventory (unit) 2,000 1,950 Desired closing inventory (unit) 10% of the production requirements for the month Price per kg (RM) 4.00 5.00 Material used per unit: SA1 5 kg RA2 3 kg 2 kg 3 kg REQUIRED: Prepare the following budgets for the month of January 2021: (a) Production budget (3 Marks) (b) Material required for production in quantities (3 Marks) Material purchase budget (4 Marks)