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Outdoor Ltd is a family owned business manufacturing lawn mowers. It has been trading for several years and is owned and managed by Antonio. Each year a small profit is usually made, however there never seems to be enough cash to re-invest in the business. At the year end, the following information refers to Outdoor Ltd and shows the forecast from July 2021 to February 2022: Sales (units) July 980 Units Aug Sept Oct Nov Dec Jan Feb 1.020 1.040 1.080 1.180 1.240 1.280 1.360 It is forecast that each unit will sell for 48. Customers are expected to pay 2 months after sale. Production (units) July Aug Sept Oct Nov Dec Jan Feb Units 1,040 1,040 1,100 1,200 1,240 1,300 1,360 1,400 Materials are forecast to cost 20 per unit, payable in the month of production. Labour costs are forecast to be 12 per unit, payable in the month of production. Fixed overheads are forecast to be 3,000 per month payable in the month previous to production. Variable overheads are expected to cost 8 per unit, payable in the month following production. . It is forecast that equipment costing 15,000 is to be purchased for cash in December The bank account balance is estimated to be 4,000 overdraft on the 31st August 2021. Required: a) Prepare a cash budget for the period September 2021 to February 2022 showing each month separately and showing the cash balance at the end of each month. (22 marks) b) Identify three possible reasons why Antonio has a bank overdraft even though his business is making a profit