The accountant of Bersatu Berhad has gathered data to prepare operational budget for 2021 of the company single product. He will develop the budget based on the following information. i. Estimated sales units by quarter are projected as follows: Year 2021 Sales units Quarter 1 65,000 Quarter 2 70,000 Quarter 3 75,000 Quarter 4 90,000 ii. Currently the unit selling price of the product is RM400. The company has decided to increase the selling price to RM420 per unit effective by July 2021. iii. Each unit of the product requires three units of material A with cost per unit of RM60. Besides, five hours of direct labour are needed to produce one unit of finished good. Direct labourers are paid RM10 per hour, but to be paid higher by 25% starting October 2021 as approved by the top management. iv. There is no inventory of finished goods on 1 January 2021. The company plans its ending stock level of finished goods inventory as follows: Year 2021 Finished goods (units) Quarter 1 13,000 Quarter 2 15,000 Quarter 3 20,000 Quarter 4 10,000 v. As at 1 January 2021, there were 65,000 units of material A and the company plans to maintain ending inventory of material A equals to 30% of next quarter's material usage. vi. The fourth-quarter's ending inventory of material A of 2021 will be the same level of material found in quarter I's beginning inventory.Required: a. Prepare the sales budget of Bersatu Berhad for each quarter of 2021. b. Prepare the production budget of Bersatu Berhad for each quarter of 2021