QUESTION 4 A company is preparing budgets for the next financial year. The estimated sales for the first four months of the next financial year are as follows: Month July August September October Units sold 12,000 14,000 11,000 12,000 40% of each month's sales units are to be produced in the month of the sale and the balance i.e. 60% of each month's sales will be produced in the previous month. 50% of the direct materials required for each month's production will be purchased in the previous month and the balance in the month of production. The direct material cost per unit is 9/unit (3kg @ 3/kg). REQUIRED: (a) Prepare the production budget in units for August and September [4 marks)