Gardenia Bakeries (KL) Sdn Bhd (traded as Gardenia) is a Malaysian bakery manufacturer owned by QAF Ltd. The company also operates several subordinate companies such as Gardenia Singapore and Gardenia Philippines. The main products of this company are bread, cake, and bakery. The following information is analysis conducted for June 2018: 1. Sales analysis Selling Price (RM) 5.00 Product Original Classic Bread Quick Bites Twiggies Unit sold 5,200 2,900 2,100 3.20 2.20 2. Estimated materials required for production: Product Original Classic Bread Quick Bites Twiggies Material X (RM 2 per kg) 2 kg 1 kg 2 kg Material Y (RM 1.20 per kg) 2.5 kg 1.6 kg 2 kg Additional information: Planned closing stock each product is 25% of units to be sold. Planned opening stock for each product is 60% of closing stock. 6. Selling expenses: Commission - RM 44,000 Transportation - RM 22,000 Advertising - RM 15,000 7. Administration expenses: Salaries - RM 70,000 Miscellaneous - RM 52,000 Prepare the Selling and Administration Budget