Klinik Pergigian Sejagat (KPS) is planning to hire more locum doctors in year 2022. The payment of the newly hired locum doctors will be RMSD per hour. Normally, in a year. KPS will has 96,000 visit oflocum doctors, which will be distributed evenly throughout the year. 60 percent from the visits will be for half an hour appointment, and the reminder will be for onehour appointment. The average consultation charge for each visit is M40 for half an hour appointment and EMT-'0 for onehour appointments. 90' percent of the revenue is collected immediately and the balance is collected in the following month. REQUIRED: {a} Prepare the following budgets for January 2022: [i] Direct labor (locum doctors) budget. (4 Marks) (ii) Schedule of cash collection. (5 Marks) {b} Explain ONE (1} reason why participative budget often an effective management tool. (1 Mark)