You have a tea stall in operation at Victoria Park since 2016. Information of your business in 2018 is as follows: Selling price was BDT 6 per cup Average Sales volume was 30 cups per day Annual sales growth was 10% Price increases by 15% every year Monthly average selling and administration cost of the stall was: Area 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 Prepare a Master Budget (Sales/Production/RM/Labor/MOH/Selling & Administrative/Cash budget) for the year 2019 (Pre CORONA virus year) and another Master Budget for the year 2020 (CORONA virus year). 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 2019 and 2020 Master Budget i.e., pre COVID 19 situation and during COVID 19 situation. 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). Note: 1. You must NOT go outside for data collection. You have do the assignment based on your judgement and using the concept from books, slides, google, internet etc. 2. Assignment should be done in MS Excel or MS Word. No hand written. 3. No word limit