Hannah Industries is in the business of making a single product. The per unit budget

information are provided below:

Additional information:

The unit sales for the months of December $2022$ to May $2023$ are expected to

be:

Credit sales will comprise $75$ percent of total sales. Debtors are expected to

pay in the month after the sale, for which they will be given a prompt payment

discount of $1$ percent. Customers who pay cash will get a $2$ percent discount.

The products will be manufactured one month before the sale.

The purchase of direct materials in any one month will be sufficient to meet

the next month's production requirements. Suppliers of direct materials will be

paid for in the month after the purchase.

Labour cost, direct production expenses and variable selling expenses will be

paid for in the month in which they are incurred.

Fixed expenses are RM$89,000$ per month and include RM$6,000$ for

depreciation.

The bank balance as at $1$ January $2023$ is expected to be RM$55,600$

unfavourable to the business.

Required:

$($a$)$ Prepare the sales budget for each month of January, February and March $2023.$

$($b$)$ Prepare in tabular form the cash budget for the three$-$month period ended $31$

March $2023.$

$($c$)$ Calculate the units that must be sold to earn a profit of RM$230,000$ in a month.

$($d$)$ Calculate the margin of safety in peroentage for the month of January $2023.$