SR manufactures two types of toys, Raja and Rani and sell them in Nakuru and Nanyuki markets.The following information is made available for the current year $2019-2020$: Places$/$MarketsType of ToysBudgeted Sa$1$esActual SalesNakuru $2018-20192018-2019$ Raja$400$ at Shs$.9$ each$500$ at Shs$.9$ each Rani$300$ at Shs$.21$ each$200$ at Shs$.21$eachNanyukiRaja$600$ at Shs$.9$ each$700$ at Shs$.9$ each Rani$500$ at Shs$.21$ each$400$ at Shs$.21$ eachMarket studies reveal that toy Raja is popular as it is underpriced. It is observed that if its price is increased by sh$.1$ it will find a ready market. On the other hand, Rani is over$-$priced and market could absorb more sales if its selling price is reduced to Shs$.20.$ The management has agreed to give effect to the above price changes. On the above basis. The following estimates have been prepared by Sales Manager: Product$\%$ increase in SalesOver Current Budget NakuruNanyukiRaja$+10\%+5\%$Rani$+20\%10\%$With the help of an intensive advertisement campaign, the following additional sales above the estimated sale are possible: ProductNakuruNanyukiRaja$60$ units$60$ unitsRani$40$ units$50$ unitsYou are required to prepare a budget for sales incorporating the above estimates.