please explain m=all the step to make the master budget.

ABC Pty Ltd Sales April May June July Actual Sales Volume 3-moths to June Units 67,500 54,000 60,750 81,000 162,200 Unit selling price $6,200 The desired finished goods inventory for each month is 60% of the next month's sales The full absorption cost of the opening finished goods inventory is $4,730 per unit The variable manufacturing cost of the opening finished goods inventory is $1,930 per unit Finished goods inventory on April 1 is 43,200 units Materials required to be on hand at the beginning of the month to produce 20% of that month's estimated sales Direct Material used per unit Actual Material Used - 3 months to June Rotor Blades Rotor Blades Quantity 5 750,800 729,100 Cost per unit $81 $108 Actual cost of material Used - 3 months to June $48,651,840 $80,883,680 Budgeted Direct Labour time per unit 8 hours Actual Labour Used - 3 months to June 1,662,590 Direct Labour cost per hour $50 Actual cost of labour Used - 3 months to June $70,660,100 Budgeted Manufacturing Overheads Recent statistical data for Maintenance Costs Fixed Cost Variable Cost component component per month per DL hour Labour Hours Total Maintenance Costs 1,302,800 $79,920,000 Indirect labour So $56.70 1,485,000 $86,805,000 Power SO $5.40 1,363,500 $82,215,000 Maintenance ? ? ?? 1,242,000 $77,625,000 Supervision $37,800,000 $0 Depreciation $3,375,000 SO Rates & Utilities $2,789,100 so Other $13,500,000 $40.50April May June Variable Selling Expenses $62,775,000 $50,220,000 $56,497,500 Fixed Selling & Admin Expenses $24,300,000 $19,440,000 $21,870,000 Total Selling & Admin Expenses $87,075,000 $69,660,000 $78,367,500 Cash on hand at opening $3,375,000 Annual interest rate on borrowing 6% Cash Sales SO Received in month of sale 80% Received in month after sale 18% Balance of accounts receivables at the start of the month $82,863,000 Dividends paid in June $1,194,750 Land purchased in May $185,100,000\f