The production department of Green Bhd. is given a target to produce 1,290 units of Product A in period 5. Further information with regard to the production activity is as follows: 1) The usage and purchase price of material P and material Q are as follows: Product A Material P 2 kg @ RM4 per kg Material 4 kg @ RM5 per kg The materials are purchased for production during each period, and to ensure that closing materials are equal to 30% of the next period's production requirements. (11) The department plans to produce 1,500 units of Product A in period 6. You are required to: (a) Prepare the material usage and purchases budgets for each of materials P and Q (in kg and RM) for period 5. (10 marks) (b) Explain briefly the term principal budget factor, and give an example. (2 marks)