Moonlight Sdn. Bhd. manufactures a product, MM21, with a closing inventory balance of 10,000 units in the month of December 2020. Below is the budgeted information for MM21: Month (2021) Sales volume (units) Closing inventory (units) January 110.000 13,000 February 120.000 12.500 March 100.000 19,500 Each unit of MM21 requires two kilogrammes of raw material AA19. The opening inventory balance of AA 19 is 28,000 kilogrammes for the month of January 2021. The budgeted closing inventory for the raw material AA19 is as follows: Month (2021) Closing inventory (Kg) January 30,000 February 32,000 March 34,000 Required