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ALA BERHAD manufactures two products Cutie Pie and Sweetie Pie. Product Cutie Pie and Sweetie Pie used two types of material CC and DD. The following projected data for the month of March 2019 are as follows: Product Cutie Pie Sweetie Pie Production cost per unit (RM) 700 600 Sales (unit) 2,000 3,000 Standard selling price per unit (RM) 1,200 1,000 The stock of the products and materials are: Product Material Stock at standard Cutie Pie (RM) Sweetie Pie (RM) CC (RM) DD (RM) cost 28 February 280,000 480,000 120,000 250,000 31 March 350,000 660,000 144,000 272,000 Additional information for each unit of product Cutie Pie and Sweetie Pie is as follows: Product Price / Rate Cutie Pie Sweetie Pie Direct material: CC RM6 per meter 24 meters 30 meters DD RM8 per unit 10 units 8 units Direct wages: Unskilled RM5 per hour 10 hours 7 hours Skilled RM9 per hour 6 hours 5 hours Required: Using the information given above, you are required to prepare for the month of March 2019: (a) Sales budget (3 marks) (b) Production budget (unit) (4 marks) (c) Direct material usage and purchase budget (8 marks) (d) Direct labour budget