Big Bob's Bowling Balls Ltd. produces bowling balls in a variety of designer colours. 2019 Master budget data is as follows: Quarter Sales (units) Unit Price Production (units) Raw material required per unit (Kilograms) Raw material price per kilogram Direct labour hours per unit Direct labour rate Manufacturing overhead allocations per unit 1 2 3 4 Total (Jan Mar) (Apr - Jun) (Jul - Sep) (Oct-Dec) 10,000 15,000 11,000 15,000 51,000 $150 $150 $150 $150 10,200 14,600 11,400 15,150 51,350 2 2 2 2 $10 $10 $10 $10 1 1.5 1.5 1.5 1.5 $15 $15 $15 $15 $25 $25 $25 $25 Selling, general and administrative expenses $276,250 $291,250 $279,250 $291,250 $1,138,000 Required: For the third quarter of 2019 a) Calculate Big Bob's cost of goods sold. (3 marks) b) Prepare Big Bob's budgeted multi-step income statement; ignore interest and