Delta Manufacturing Company is preparing its budget for the upcoming quarter. The company's sales forecasts are as follows:

• October: SAR 250,000
• November: SAR 300,000
• December: SAR 350,000 The company's variable costs are expected to be 60% of sales, and fixed costs are estimated to be SAR 80,000 per month. Prepare a budgeted income statement for Delta Manufacturing Company for the fourth quarter of 2024. Additionally, calculate the sales volume variance for each month.

·Cost Allocation and Profitability Analysis:

Alpha Manufacturing Company has two product lines: Product X and Product Y. The total overhead costs for the company are SAR 300,000. Product X consumes 40% of the total overhead costs, while Product Y consumes the remaining 60%. Allocate overhead costs to each product line. Additionally, Product X's budgeted sales revenue for the upcoming quarter is SAR 200,000, and Product Y's budgeted sales revenue is SAR 300,000. Calculate the overhead cost as a percentage of sales revenue for each product line.

Requirements:

• Use a table to present the overhead cost allocation.
• Present the calculation of overhead cost as a percentage of sales revenue in paragraph form.