Following data regarding Gala corporation is available : i. Budgeted sales (in units) for the first ten months of 2022 are as follows : January 4300 units February 5000 units March 5000 units April 5200 units May 5300 units June 5500 units July 5800 units August 5600 units September 5600 units October 5800 units ii. The selling price per unit of finished good is 75 Tk. Due to an increase in demand, the selling price was increased by 20 Tk from the month of May. iii. Sixty percent of the sales are collected in the month of sale, thirty nine percent is collected in the following month of sale, and the remaining is uncollectible. iv. The company wants units of ending inventory of finished goods to be equal to 30% of the following months budgeted sales. v. One type of raw material KN5 is needed to manufacture the finished goods. Each unit of finished good requires 6.5 kgs of the raw material. The company usually purchases and keeps 60% of each months required raw material (for production) one month prior to the month when the raw materials are actually needed and keeps them in the respective months ending inventory for raw material procurement safety purposes. Raw material cost per kg is $12. Required: a. Prepare the Schedule of Expected Cash collection, Production Budget and Direct Material Budget for second quarter of 2022. [You must calculate the missing beginning or ending balances by yourself]