Luboh P/L is diversifying its range of products and getting into the HiTech products to sell motherboards for gaming computers manufactured at Albury located factory. The upcoming year 2022 is going to be a tough market, and the financial controller has asked you to prepare a master budget based on the data given below: The direct labour rate includes the wages plus 10% superannuation and other employee benefits. It is anticipated the labour union will win their bid to increase the wages rate from the second quarter (December) as indicated in the data below. On 01 July 2021, Luboh P/L has 500 motherboards on hand and the business policy is to keep 25% of the next quarter's projectd sales in the current inventory. Production Budget: Jun $ Estimated Sales Sales Price per Unit DL Hours per Unit DL Hourly Rate DM cost per unit Sep 475 1,250 $ 7.6 39 $ 125 $ 2021/2022 Quarters Dec Mar 400 420 1,250 $ 1,235 $ 7.6 6.9 39 $ 44 $ 125 $ 125 $ 620 1,235 6.9 44 $ $ $ 125 Required Prepare the following budgets for Luboh P/L for the first three quarters. Show supporting calculations: a) i production budget in units for September, December and March quarters ii direct labour budget in hours and dollars iii direct materials budget iv sales budget. Calculate the total budgeted contribution margin for Luboh P/L for the three quarters. Show supporting calculations. Discuss at least three behavioural considerations in the profit-planning and budgeting process. b) c)