The budgeted and actual results of Crown Oil Co, a downstream oil and gas company in Midtown, for September 20X0 were as follows. The company uses a marginal costing system. There were no opening or closing stocks. Sales and production Sales Fixed budget 1000 Million Litres Actual 700 Million Litres AED' million AED' million 30,000 AED' million AED' million 21,200 cost of sales Manpower 9,000 9,200 Catalyst 2,000 1,900 Power and fuel 2,000 1,500 G&A 1,000 1,200 Repairs and maintenance 3,000 2,400 Feedstock 12,000 9,200 Profit/(loss) 1,000 (4,200) Required: Prepare a budget that will be useful for management control purposes.