Bob's Bowling Ltd. produces bowling balls in a variety of designer colours. 2021 Master budget data is as follows: Quarter 1 2 3 4 (Jan-Mar Apr - Jun) Oul-Sep) (Oct-Dec) Total Sales (units) 10,000 15,000 11,000 16,000 52,000 Unit Price $150 $150 $150 $150 Production (units) 10,200 14,600 11,400 15,150 51,350 Raw material required per unit (Kilograms) 2 2. 2 2. Raw material price per kilogram $10 $10 $10 $10 Direct labour hours per unit 1.5 1.5 1.5 1.5 $15 Direct labour rate $15 $15 $15 $25 $25 $25 $25 Manufacturing overhead allocations per unit Selling, general and administrative expenses $276,250 $291,250 $279.250 $295,000 $1,141,750 to Required: For the fourth quarter of 2021 a) Calculate Bob's Bowling's cost of goods sold. Show your work. (3 marks) b) Prepare Bob's Bowling's budgeted multi-step income statement: ignore interest