Prepare a production budget from the following information presented by Oman trading Co. LLC for products "P" and "Q" for the first quarter of 2021 Calculate the cost of each unit of product "A" and "B" using ABC system. In this case we are required to suggest the toy company whether to adopt ABC or not. Q Sales (in Units) for the 1" Quarter 2020: January 20,000 15,000 February 15,000 20,000 March 25,000 25,000 Selling price per unit OMR 5 OMR 10 Targets for 1" Quarter 2021: Sales Quantity increase 10% 10% Sales Price increase Nil Nil Stock Position 1" January 2021: 50% 50% (Stock Position in January 2021, 50% of expected sales) Stock Position 31* March 2021 10,000 20,000 Percentage of subsequent month sales 50% 50%