Comprehensive Master Budget: ABC Costing, Operating & Financial Budgets Nupes is a famous stick-candy maker in Sydney and produces stick-candies in two gular and large. The company sells their products on several platforms such sizes. I.e., re as stores. fairs, schools for fundraisers and in bulk on the intemet. 2020 summer is approaching, and Nupes is preparing its budget for December. All Nupes's stick- candies are hand-made, mostly out of sugar, and attached to sticks. Expected sales are based on past experience. Other information for December 2020 is as follows: Direct materials: S ugar Sticks Direct manufacturing labour Input prices $0.45 per kg SO. 55 each $9 per direct manufacturing labour hour (DMLH)