SPSB manufactures product "BBC using three (3) different raw materials. The product details are as follows: Price per unit Material A 3kgs material RM3.50 per kg Material B 2 kgs material RM6.00 per kg Material C D 4 kgs material RM4.50 per kg Direct labour 8 hours labour RM8.00 per hour The company is considering its budgets for next year and has made the following estimates of sales demand for product "BBC" for July to October: July 400 units August 300 units September 600 units October 450 units Selling price per unit is RM250. For production budget, it is company policy to hold stocks of finished goods at the end of each month equal to 50% of the following month's sales demand, and it is expected that the stock at the start of the budget period will meet this policy. Raw material stocks are expected to be as follows on 1 July: Material A 1,000 kgs Material B 400 kgs Material C 600 kgs Stocks are to be increased by 20% in July, and then remain at their new level for the foreseeable future. Required: Prepare the following budgets for the quarter from July to September inclusive: a) Sales budget b) Production budget c) Raw material budget d) Labour budget