Morning Glory Manufacturing (M) Sdn Bhd is preparing budget December 2016. The company manufactures and sells one product. Th per unit but this will increase to RM160 as from 1 July 2015. The bud Units January to March April to June 40,000 50,000 July to September 30,000 October to December 45,000 Sales for January to March 2017 are expected to be 40,000 units. Each unit of products uses 3 units of Component A, 2units of Com Component C, the current unit price of which are as follows: RM Component A 9.00 Component B 6.00 Component C 25.00 Component A and B are expected to increase in price by 10% from 1 C will rise by 5% from the same date. Labour costs for the product are increase by 5% from October 2016.