You have a tea stall in operation at Bashundhara Residential area since 2014. Information of your business in 2019 is as follows: Selling price was BDT 10 per cup Average Sales volume was 100 cups per day Usual Scenario Annual sales growth was 25% Price increases by 10% every year In 2020, Sales declined by 50% Due to COVID. Monthly average selling and administration cost of the stall was: Area Commission = BDT 1,000/month Rent = BDT 1,500/month Utility = BDT 200/month Depreciation = BDT 60/month During a normal situation, the following growth has been observed: Raw material cost increases by 15% every year Labor cost increases by 10% every year MOH cost increases by 12% every year Selling and administration cost increases by 10% every year Prepare a Master Budget (Sales/Production/RM/Labor/MOH/Selling & Administrative/Cash budget) for the year 2020 (CORONA virus year) and another Master Budget for the year 2021 (POST CORONA virus year Assume that CORONA is no longer affecting the business). You need to calculate your own production cost (raw material cost + labor cost + MOH cost) and opening/closing inventory. Show details/breakdown of your calculation. Give reasons of any changes of you assumptions between 2020 and 2021 Master Budget i.e., COVID 20 situation and during POST-COVID 21 situation. Note: 1. You must NOT go outside for data collection. You have to do the assignment based on your judgement and using the concept from books, slides, Google, Internet etc