Maulana Sdn Bhd (MSB) manufactures and sells two types of products: Pastry roller and Pastry puff Each unit of product consumes two types of materials, butter and cheese. MSB is preparing its annual budget for the year ending December 31, 2018. The Assistant Accountant provides the following data: Pastry roller Pastry puff Sales unit 65,000 55,000 Unit selling price RM30 RM20 MSB decided that the beginning and ending inventory for the year 2018 are as follow: Product Beginning inventory(units) Ending inventory(units) Pastry roller 8,000 9,000 Pastry puff 5,000 4,000 The following materials are needed for the production of pastry roller and pastry puff: Materials: Pastry roller Pastry puff Beginning Ending inventory (kg) inventory (kg) Butter 10 kg 8 kg 272,000 290,000 Cheese 3 kg 60,000 41 ,000 Materials: Price per kg Butter RM2.00 Cheese RM8.00 Direct labour per unit and direct labour cost per unit is given below: Hours needed Rate per hour Pastry roller 2 hours RM20 Pastry puff 1.5 hours RM15 Required: Prepare the following budgets for each product: 4 kg a) Sales budget b) Production budget. c) Direct materials purchase budget d) Direct labour budget