Clyne Confectionery Ltd makes hand-made novelty sweet lollipops for sale to large retailers and wholesalers. The lollipops are made out of sugar syrup and paper sticks. The selling price of the lollipops is 10.00 per jar of 50, but this is expected to increase by 3% in June of 20X0. Expected sales volumes for the first six months of the financial year 20X0/X1 are given in the following table. Month April July August Sales volume 2,000 2,300 2,500 2,600 (jars) Each litre of sugar syrup will make 2 jars of lollipops and each jar of lollipops requires 0.9m of paper to make the sticks. Sugar syrup costs 4 per litre at the start of April 20X0, but is expected to increase by 4% in May 20X0. The specialised paper for the sticks costs 5.00 per metre, but is expected to increase by 5% in July 20X0. May 2,100 June September 2,400 Clyne Confectionery keeps finished goods stocks equal to 15% of its sales requirements for the coming month at the beginning of each month, and raw materials requirements equal to 10% of its production requirements for the coming month at the beginning of each month. Production labour is paid 9 per hour and each production worker can make 10 jars of lollipops per hour. 5% of production is found to be sub-standard on final inspection and cannot be sold, but the raw materials are recycled into new production. Required a) Prepare Clyne Confectionery Ltd's sales, production, materials usage, materials purchases and direct labour budgets for the four-month period April to July 20X0. (8 marks) b) Discuss how budgeting preparation approaches and processes are likely to differ in a profit- making business, a non-profit making business and a public sector organisation respectively (300 words). (8 marks) c) Briefly discuss four barriers that might be encountered when trying to implement a zero- based budgeting system (150 words). (4 marks) (Total 20 marks)