Welco Ltd specialises in the manufacture of dry cider. The 1-litre bottle sells for 3.00 each. The budget forecast shows the following sales volumes: Month Litres August 400,000 September 340,000 October 300,000 November 260,000 December 320,000 January 250,000 Company policy is for closing stock levels of cider to be 20% of next months sales. Stock of cider on 1 September was 80,000 litres. For raw materials, stocks of apples, the policy is for closing stock to be 50% of next months usage. On 1 September, the stock of apples was 2,200 tonnes. On average, 15 kilograms (kgs) of apples are needed to produce 1 litre of cider. Note: 1 tonne = 1,000 kg Required: (a) For the period September to November, prepare i) the sales budget in units and ; ii) the production budget in litres; iii) the material usage and purchase budget in tonnes.