You have a tea stall in Ramna park selling tea Dhaka since 2015 at a selling price BDT 10/cup. Monthly average cost of the stall is: Police Commission = BDT 500/month = BDT 1,000/month BDT 200/month Rent Utility You were doing well in the business and there was a growth of 12% every year. Make a Master Budget (Including 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). Gives reasons any changes in your Master Budget 2019 and 2020, i.e., pre COVID 19 situation and during COVID 19 situation.