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Phase Test 3 Dated: 22 June 2021 The following cost information of Sino lban Bhd for the months ended 31\"l January and 28''1 Feb 2017 are as follows: January February Sales (units) 40.000 45,000 RM RM Sales revenue 2.000.000 2,250,000 Less Total Cost Direct materials 400.000 450,000 Indirect materials 120,000 120,000 Direct labour 480.000 540.000 Indirect labour 25.000 25,000 Rent 15.000 15,000 Depreciation 12.000 12,000 Inspection costs 9.000 9,000 Electricity 80.000 90,000 Supervisors' salaries 13 000 14,009 1 154 000 1,275,000 ProtiLoss 846.000 1,050,000 (a) Explain THREE (3) differences between fixed and flexible budget. (3 marks) (b) Prepare a budget in the same format for the month ended 31St March 2016 assuming that the factory will manufacture and sell 50,000 units during the month. (7 marks)