planning to hire more locum doctors in year 2022. The payment of the newly hired locum doctors will be RM80 per hour. Normally, in a year, KPS will has 96,000 visit of locum doctors, which will be distributed evenly throughout the year. 60 percent from the visits will be for half an hour appointment, and the remainder will be for one-hour appointment. The average consultation charge for each visit is RM40 for half an hour appointment and RM70 for one-hour appointments. 90 percent of the revenue is collected immediately and the balance is collected in the following month. REQUIRED: (a) Prepare the following budgets for January 2022: (i) Direct labor (locum doctors) budget. (4 Marks) (ii) Schedule of cash collection. (5 Marks)