The KESB debtor's collection pattern shows that: 70% pay their invoice within the month of sale. 20% pay their invoice in the following sale. 10% pay their invoice in the two-month following sale. For the above-budgeted sales, the procurement department comes out with the purchase budget as follows: Month Dec' 23 Jan' 24 Feb 24 Mar 24 Purchase (RM) 100,000 70,000 80,000 95,000 All purchases are based on credit terms. KESB settles its creditors accounts as follows: Details In the month of purchase Following month of purchase KESB monthly obligations comprise of: 1. Salaries RM50,000 2. Fixed overheads - RM5,000 Percentage of payment 80% 20% 3. Variable overhead - RM22,000 (include depreciation RM2,000). Recently, KESB won a case that would entitle them to a compensation of RM30,000, which they are expected to receive in January. Taxation of RM20,000 will be settled in February (RM15,000) and the balance in March. Required: a) Prepare the cash budget for January, February, and March of 2024. b) Explain the budget committee and their roles in presenting effective budgeting. c) KESB is planning to launch a new cabin product for the local and foreign markets. Advise KESB using Porter's five forces model.