Purple Petals is specializing in producing and selling scented candles. Currently, there is only one type of candle being produced and sold by the shop, named Lily Lavender. The candles are carefully produced by the business owner herself, Puan Maya. The ingredients are specially purchased from the best supplier in town and the processes are followed under strict quality control. The selling price for Lily Lavender candle is RM40 per unit. The following information is gathered for the purpose of preparing relevant budgets for the first quarter of 2021 (January until March): 1. The budgeted sales quantity for the quarter are shown below: January 100 units February 150 units March 180 units 2. The candles