Section: B

Answer the following questions: (10 2 = 20 marks)

Q1. The Management of Saleh LLC wants you to prepare the Master Budget for the year 2020.

Particulars	Amount (AED)
Sale from Lights	5,600,000
Sale from Electrical Equipment	2,400,000
Direct Material Cost	15 % of sales
Direct Labour Cost	425,000
Employees Salary	15,000 per month
Stores and spares	9 % on sales
Depreciation on Machinery	300,000
Light and power	90,000
Factory repairs and maintenance	180,000
Other factory expenses	12 % on direct labour
Administrative and selling expenses	320,000 per annum

Note : Answer should be in word Format