Sussane Sdn Bhd produces three products ALPHA, BETA and DELTA. These products are using the same type of materials: M101, M102 and M103. Budgeted sales volumes of these products for the year 2020 are 3,500 units of ALPHA, 4,900 units of BETA and 3,700 units of DELTA. Selling price per unit for each product is RM170, RM115 and RM190 respectively.

The followings are the information on standard and budget for the year 2020.

1. Standard usage of materials for one unit of product

	M101	M102	M103
Product ALPHA	5 kg	2 kg	-
Product BETA	3 kg	2 kg	2 kg
Product DELTA	2 kg	1 kg	3 kg
Cost per kg of material	RM6	RM3	RM4

2. Inventories of finished goods

	Product ALPHA	Product BETA	Product DELTA
Opening (units)	550	800	650
Closing (units)	650	1,200	900

3. Inventories of materials

	M101	M102	M103
Opening (kg)	20,000	12,000	17,000
Closing (kg)	17,000	10,000	11,000

4. Labour is paid based on hours worked. The expected hour to produce one unit of ALPHA is 5 hours, BETA is 6 hours and DELTA is 7 hours for skilled worker. The expected hour to produce one unit of ALPHA is 8 hours, BETA is 9 hours and DELTA is 11 hours for skilled worker. All products are produced by the same grade of labour with a wage rate of RM6 per hour for skilled worker and RM3 per hour for semi skilled worker.

Required:

Prepare the following functional budgets for year 2020:

i. Sales budget

ii. Production budget (units)

iii. Material usage budget (units)

iv. Material purchase budget (units and RM)

v. Labour budget (hours and RM)