J & J Company manufactures Cov19 vaccine, a forecast of the number of doses to be sold in the first six months of 2022 is given below: Month: Jan Feb Mar Doses: 5000 6000 10000 Apr 8000 May 9000 Jun 4000 It is anticipated that; (i) There was no beginning balance on 1st January (ii) There will be no work-in-progress at the end of any month. (iii) The production manager desires to end with 700 doses in the first month and expects to increase it by 200 doses each month. (iv) The selling price per unit is anticipated at $75. Research has revealed that there is always a loss of 1.5% each month due to spoilage. (v) Budgeted production costs estimated at $50 per dose. Required a) Prepare a sales forecast budget for the six months. b) Prepare a production budget cost for the six months period ending 30th June 2021. c) In your opinion, do you think budgeting practices would be of any benefit to J & J Company?