PT Soledad located in Peru is an exporter company that produces two types of grills: models BRUNO102 and BRUN51TX. The BRUNO102 model is the standard model, while the BRUN 51TX is the latest model to apply the patented nanotechnology compression technique. So far, PT Soledad's products are sold to various countries in the world. The following is cost information for the two products for the month of November: Input Price (In Centimos (s/.)) Raw material DM type 1 DM type 2 Direct labor 4.5 per kg 3.5 per kg 14 per labor hour BRUN51TX Input Quantity per output BRUNO102 unit Direct raw material DM type 1 4 kg DM type 2 0,5 kg Direct labor 3 hours Machine working hours 13 hours machine 8 kg 2 kg 5 hours 20 hours machine DM type 2 Raw material inventory DM type 1 information Initial inventory Ending inventory target Value beginning 874 inventory cost (in s/.) 230 kg 400 kg 70 kg 65 kg 224 of PT Soledad uses the FIFO approach to calculate the cost flow of its raw materials and finished product inventory. The following is information related to sales and inventory of finished products of PT Soledad: BRUN51TX 300 275 35 BRUNO102 Sales target (units) 750 Selling price (in s/.) 190 Target finished product 55 inventory - end of period (units) Finished product inventory - 30 beginning of period (units) Beginning finished product 2,500 inventory (in s/.) 50 7,440 PT Soledad also uses the ABC approach in calculating product costs. There are three groups of overhead costs: Inspection, Setup and Processing. The rate values for each of these activity groups are (in centimos (s/.)): 20 per inspection hour, 130 per setup hour, and 5 per machine working hour. The following is information regarding the amount of cost driver usage in each group of overhead activities by the BRUNO102 and BRUN51TX models. BRUN51TX 15 2 hours Cost driver information BRUNO1O2 Number of units per batch 25 Number of setup times per 1.25 hours batch Number of inspections per 0.5 hours batch 0.6 hours Other information available to PT Soledad is that there are fixed-nonmanufacturing costs for October worth S/. 32,000, of which half is the cost of workers' salaries. Salary costs are expected to increase by 5% in November. The only non-manufacturing variable cost is the sales commission, which is 1% of sales. As an accounting clerk, you are required to make: (@3%) 1. Production Budget (Units) 2. Direct Raw Material Purchase Budget 3. Overhead Budget for Three Activities 4. Final Finished Product Inventory Budget 5. COGS Budget