Sapoonya Food Sdn Bhd. manufacture two type of processed foods, Prawn Nugget and Prawn Popcorn. The following are some of the information that has been complied for the preparation of its functional budget for December 2022. The material will be purchased from NST Trading who supply prawn and flavoured flour at RM8.50 per kg and RM2.40 per kg respectively. The company uses 5kgs of prawn and 2.1kgs of flavoured flour for each packet of prawn nugget and 4.5kgs of prawn and 1.3kg of flavoured flour for each packet of prawn popcorn. Beginning Ending Inventory Product: Prawn Nugget 54,000 Both 40% from Sales Target 28,000 Prawn Popcorn Material: Prawn 30,250 Increase by 30% from the beginning material inventory level Flavoured Flour 12,600 The company pays all direct workers at the same rate of RM8 per hour, and it is estimated that 3 hours of direct labour will be required at the cooking department for one packet of Prawn nugget while Prawn popcorn will require 4 hours. The company plan to sell 50,000 packets of prawn nugget and 35,000 packet of prawn popcorn. The selling price are RM25.50 per packet for prawn nugget and RM18 per packet for prawn popcorn. Required: Prepare the following functional budget for the year ending 31 December 2022: (a) Sales Budget. (3 Marks) (b) Production Budget. (4 Marks) (c) Raw Material Usage and Raw Material Purchased Budget. (14 Marks) (d) Labour Budget. (4 Marks)