i. Explain in brief how Budgets are facilitated for control and standard for evaluation. (06 marks) ii. iii. PQR Company produces Eclectic Fans. Estimated sales units in 2nd quarter onwards in year 2022 will be: July 50,000, August 80,000, September 100,000, and October 150,000. Ending finished goods inventory policy is 10% of the following month's sales. Required Production budget in monthly basis from July to September 2022. (07 marks) Explain following budgets in brief. a. Fixed budget b. Flexible budget c. Cash budget d. Master budget