$(3)$ TATA Co$.$ Ltd$.$ is to start production on $\backslash (1^\{\backslash$text $\{$st $\}\}\backslash )$ January $2019.$ The prime cost of a unit is expected to be Rs$.40($Rs$.16$ per materials and Rs$.24$ for labour$).$ In addition, variable expenses per unit are expected to be Rs$.8$ and fixed expenses per month Rs$.30,000.$ Payment for materials is to be made in the month following the purchase. One$-$third of sales will be for cash and the rest on credit for settlement in the following month. Expenses are payable in the month in which they are incurred. The selling price is fixed at Rs$.80$ per unit. The number of units to be produced and sold is expected to be: January $900$; February $1200$; March $1800$; April $2000$; May $2,100$; June $2400$ Draw a Cash Budget indicating cash requirements from month to month.