Question 2 [Soalan 2] (a) Bara Enterprise manufactures product Alpha. The following information is for the year 2021: [Bara Enterprise menghasilkan produk Alpha. Maklumat berikut adalah untuk tahun 2021:] Table 2: Finished Goods Data for the Product Alpha [Jadual 2: Data Barang Siap untuk Produk Alpha] Details Amount Estimated sales Perak 20,000 units Kelantan 40,000 units Price per unit Expected closing stock RM16.00 6,000 units Opening stock 4,000 units Table 3: Raw Materials Data [Jadual 3: Data Bahan-bahan Mentah] Details Material A Material B Opening stock 20,000 units 25,000 units Expected closing stock 30,000 units 40,000 units Cost per unit RM2.00 RM4.00 Additional information: [Maklumat tambahan:] Each unit of product Alpha required 4 units of Material A and 2 units of Material B. [Setiap unit produk Alpha memerlukan 4 unit Bahan A dan 2 unit Bahan B.] Required: [Dikehendaki:] (i) Analyse a sales budget (in unit and value). [Analisa belanjawan jualan (dalam unit dan nilai).] (5 Marks/ Markah) (ii) Analyse a production budget of the Bara Enterprise. [Analisa belanjawan pengeluaran Bara Enterprise.] (5 Marks/ Markah) (iii) Construct a material usage and purchases budget of the Bara Enterprise. [Bina belanjawan pembelian dan penggunaan bahan Bara Enterprise.] (5 Marks/ Markah) ....3/