You have just been hired as a new management trainee by Sanitizer Solution Sdn Bhd, a manufacturer of sanitizer gel to various pharmacies and retail outlets across the country. The company is relatively new in this business, and in certain times of the year has experienced a shortage of cash. Since you are well trained in budgeting, you have decided to prepare comprehensive budgets for the upcoming second quarter to show management the benefits that can be gained from an integrated budgeting program. To this end, you have worked with accounting department and other areas to gather the information assembled below. The company sells the sanitizer at the of RM60 per bottle of 1000ml. Actual sales of the sanitizer for the last three months and budgeted sales for the next six months are as follows: Month Month Units Units (Bottles of 1000ml) (Bottles of 1000ml) January (actual) 2,000 June (budget) 5,000 February (actual) 2,600 July (budget) 3,000 March (actual) 4,000 August (budget) 2,800 April (budget) 6,500 September (budget) 2,500 May (budget) 10,000 The concentration of sales before and during May is due to the peak viral cases across the country. All sales are on credit. Only 20% of a month's sales are collected in the month of sale. An additional 70% is collected in the following month, and the remaining 10% is collected in the second month following sale. Bad debts have been negligible. Suppliers are paid RM50 per 1000ml of the gel. One-half of a month's purchases is paid for in the month of purchase; the other half is paid for in the following month. Purchases of the main raw material (i.e., gel) are planned as follows: Month March (actual) April (budget) May (budget) June (budget) 2 Units (Bottles of 1000 ml) 4,000 7,000 10,500 5,000