Cun Menawan Corporation sold products of Ceria and Cantik. 60,000 units of budgeted sales for Ceria with selling price of RM165. While 40,000 units have been sold at RM250. Budgeted inventory for both products are listed below: Beginning inventory (unit) Closing inventory (unit) Production Ceria Cantik 20,000 8,000 25,000 9,000 There are two types of raw materials have been used for both products which are XX25 and YY30. Information of raw materials are as follows: Raw materials XX25 YY30 unit Ceria Cantik Selling Price (RM) Kilogram (kg) 4 5 12 Kilogram (kg) 3 3 5 The inventory on 1 January 2021 of raw materials for XX25 and YY30 are 32,000 and 29,000 kilograms respectively. The total inventory on 31 December 2021 is 36,000 kg for XX25 and 32,000 kg for material of YY30. Required: A. Sales budget for product of Ceria and Cantik. B. Production budget for product of Ceria and Cantik. C. Direct Materials Budget for raw materials of XX25 and YY30.