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Question 2 (20 Marks) The role of management accountants has been well-known to the corporate word as they widely contribute for performing planning controlling and decision making function effectively and efficiently through providing solid accounting information with good analysis Liebherr Industries has been growing in terms of revenue and its customer base over the past decade The Board of Directors of the company has been claiming that they should have cemanagement accountant for their company to achieve better performance in the coming penode Production and Cost Details Lichaix manufacturer and tells many replacement parts for its equipment PX-111 is one of such parts that has following cost and selling price structure Information Selling Price Sper unit 300 Direct Material 300 petit of att 50 per hour Direct Labour cont 300 6 hour Number of labor hours needed to manufacture one unit of product Hoxed Cate for the company 5400 Estimations for the next year 2021 The company has estimated the following information, Sales Estimations First Quarter Second Third Quarter Fourth Quarter Numbers of units to be sold 1.000 1.100 1.200 1,300 Inventory estimations Inventory En Beginning (first gute Finished Goods 200 The company deares to be an eng inventory cach quarter equal to 25% of the nad quarter's The first quarter's sales for the following year 2002) is expected to be 1.400 units The company desires the balance in matersals titory to be 45% of the quarter's cost of als The cost of materials for the first quarter in the following year (2027) ir nected to be 570400 Materials $120.000 Required: Based on the estimated information given above, prepare A Side Badges (18 marks) B Production Budget (10 marks)