Clean Houses Ltd specializes in the production of safe and sustainable building materials. They provide a wide range of services and products made of timber, bamboo, as well as recycled steel and other building materials. The company can supply as much as they would like of the listed products and other environmentally clean building products and services, however often one product or service is enhanced to the detriment of others. Because of increased exports and demand of processed bamboo that is made into flooring, support beams, ceilings, plywood, etc., Clean Houses Ltd opened a Bamboo Division, for the production and distribution of bamboo building products in Rundu. One of their first products, The Solid Fancy Tile, is made of using two different types of processed bamboo materials, as well as two types of direct labour, according to the employees level of skills. The company operates a standard absorption costing system and is now in the process of preparing their 2021 budget. Because of rapid growth over the previous year, the company requires your services as a Management Trainee of the Bamboo Division. In this position, you have been given direct responsibility by the CEO to plan and prepare the divisions budgets, starting with some parts of the master budget. The information below is available for Bamboo Divisions product: The Solid Fancy Tile.