Question 26 (7 points) ACME Corporation produces scarves for all occasions in a variety of designer colours. 2022 Master budget data is as follows: 1 2 Quarter Sales (units) (Jan-Mar) (Apr-Jun) 3 (Jul - Sep) 4 Total (Oct-Dec) 15,000 18,000 21,000 24,000 78,000 Unit Price $100 $100 $100 $100 Production (units) 18,000 21,600 25,200 28,800 93,600 Raw material required per unit (yards) 1.5 1.5 1.5. 1.5 Raw material price per yard $20 $20 $20 $20 Direct labour hours per unit 2 2 2 2 Direct labour rate $20 $20 $20 $20 Manufacturing overhead allocations per unit $10 $10 $10 $10 Selling, general and administrative expenses $195,000 $195,000 $195,000 $195,000 $780,000 LO