You have a tea stall in operation at Dhanmondi lake since 2018. Information of your business in 2019 are as follows:

Selling price was BDT 10 per cup

Average Sales volume was 35 cup per day

Annual sales growth was 12%

Price increases by 20% every year

Monthly average selling and administration cost of the stall was:

Police Commission = BDT 500/month

Rent = BDT 1,000/month

Utility = BDT 200/month

Depreciation = BDT 60/month

During a normal situation, the following growth has been observed:

Raw material cost increases by 10% every year

Labor cost increases by 8% every year

MOH cost increases by 12% every year

Selling and administration cost increases by 4% every year

You have a tea stall in operation at Dhanmondi lake since 2018. Information of your business in 2019 are as follows:

Selling price was BDT 10 per cup

Average Sales volume was 35 cup per day

Annual sales growth was 12%

Price increases by 20% every year

Monthly average selling and administration cost of the stall was:

Police Commission = BDT 500/month

Rent = BDT 1,000/month

Utility = BDT 200/month

Depreciation = BDT 60/month

During a normal situation, the following growth has been observed:

Raw material cost increases by 10% every year

Labor cost increases by 8% every year

MOH cost increases by 12% every year

Selling and administration cost increases by 4% every year

Give reasons of any changes of you assumptions between 2020 and 2021 Master Budget i.e., during COVID 19 situation and during neo normal. Also keep in mind that due to COVID 19 situation, the growth rate may be different than what has been observed during the normal scenario (mentioned above).