Beginning Ending Inventory Product: Prawn Nugget 54,000 Both 40% from Sales Target Prawn Popcorn 28,000 Material: Prawn 30,250 Increase by 30% from the beginning material inventory level Flavoured Flour 12,600 The company pays all direct workers at the same rate of RM8 per hour, and it is estimated that 3 hours of direct labour will be required at the cooking department for one packet of Prawn nugget while Prawn popcorn will require 4 hours. The company plan to sell 50,000 packets of prawn nugget and 35,000 packet of prawn popcorn. The selling price are RM25.50 per packet for prawn nugget and RM18 per packet for prawn popcorn. Required: Prepare the following functional budget for the year ending 31 December 2022: (a) Sales Budget. (3 Marks) Production Budget. (4 Marks) Raw Material Usage and Raw Material Purchased Budget. (14 Marks) (d) Labour Budget. (b) (C)