Sales forecast Based on the market research by a consultant company, CH has produced the following sales trend for the furniture for the new subsidiary. Y=80 units + 2D, where D is a monthly number, if D=1 represent January in 2022, and D=2 represent February in 2022 and so on) and the respective seasonal variation (multiplicative models) for each month is as below: Month Oct Nov Dec Jan Feb Mar Apr May Jun July Aug Sep Selling price per unit 3,840 3,840 3,900 4,000 4,010 4,020 4,030 4,060 4,100 4,130 4,200 4,200 of furniture set Estimated Closing 6 7 8 8 8 8 9 9 9 100 100 100 inventory (unit) Purchase cost per unit 2.860 2,860 2,870 2.910 2.910 2.930 2.930 2.940 3.040 3,020 3,100 3.100 of Racing bicycle Seasonal variation 1.03 1.03 0.99 0.96 0.96 1.04 1.15 1.14 1.15 1.01 1.01 0.53Marketing and Administration Overheads (extracted from Comfort Home Sdn. Bhd.) Actual Actual Actual Cost per Cost per Cost per month month month Item Jan 22 Feb 22 Mar 22 Administrative and marketing staff salaries & related expenses 18,000 18,000 18,000 Office rental 20,000 20,000 20,000 Audit and taxation fee (provision) 1,000 1,000 1,000 Electricity 4.000 4,800 5.200 Printing, stationery, office supplies 1.000 1,100 1,300 Telephone 1,600 2,000 2,100 Petrol 2,800 3,000 3,400 Upkeep of motor vehicles 3.000 4,000 4,500 Activities level Number of units sold 60 80 100