Linda is an accountant in a local coffee shop, she has gathered the following information and is required to prepare a budget for the next 2 quarters Cost for raw coffee beans: $5.8/kg of Weight per bag of coffee beans: 2 kg Direct labour hour for roasting one bag coffee beans: 0.25 hours Hourly rate for direct labour: $27/hour Variable overhead rate: $8 per direct labour hour No fixed manufacturing overhead costs allocated Linda plans to sell 180 bags of roasted coffee beans in Q1 2023, and she expects the sales to grow 20% for Q2 2023 She plans to sell each bag of roasted coffee beans for $30 1) Please prepare the operating budget for the next two quarters. 2) At the end of Q1 2023, the raw coffee beans' price has gone up 25%, discuss how will this impact the actual vs budgeted numbers. What steps will you take to make a more accurate budget in the future?