Flying Eagles Ltd manufactures furniture items. For their popular product item, sofa, the sales budget for the next quarter from April to June 2023 has been completed as follows: April May June Units 80 86 84 Selling price $1,200 $1,200 $1,200 Sales revenues $96,000 $103,200 $100,800 Additional information related to its costs and expenses are available below: Direct material per unit $ 55 Direct labour per hour 20 Variable manufacturing overhead per hour 3.50 Fixed manufacturing overhead per month 3,000 Sales commissions per unit 20 Sales salaries per month 5,000 Delivery expenses per unit 0.50 Utilities (sales showroom) per month 4,000 Administrative salaries per month 20,000 Marketing expenses per month 8,000 Insurance expense per month 11,000 Depreciation expense per month 9,000

(a) Prepare a Sales and Administrative Expense Budget for the three months (in columnar form) in the quarter ending 30 June 2023, separating variable and fixed expenses.

(b) Briefly discuss any FOUR purposes of budgeting in organisations.