The following sales forecast was developed by the sales team at of A's Manufacturing Company Limited for the months indicated below. The company produces two products cinnamon pretzels Almond pretzels.

Sales Forecast 2020

Details	Cinnamon pretzels	Almond pretzels
July	2,000 units	1,500 units
August	1,750 units	2,250 units
September	1,900 units	2,000 units
October	1,600 units	1,400 units
November	1,500 units	1,700 units
December	2,400 units	2,300 units

Notes:

(i) To make one unit of cinnamon pretzel, three (3) units of raw material CB120 is used. One unit of CB120 costs $50. Almond pretzels use two (2) units of raw material AB120 which costs $30 each.

(ii)The company has decided that raw material stocks at the end of each month should be held equivalent to twenty percent (20%) of the budgeted sales for the month in question.

(iii)During the year, the company sold one unit of cinnamon pretzel for $110, while one unit of almond pretzel was sold for $150.

(iv)The decision was made that at the end of each month there should be in store sufficient finished goods inventory to meet thirty percent (30%) of the sales for the next month.

Required:

(a) Prepare the company's sale budget for the period August to November 2020. (10 marks)

(b) Prepare the production budget for both products for the period August to November 2020 (12 marks)

(c) Prepare the direct raw materials usage budget for the period August to November 2020.