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B. Gorgeous Company (Gorgeous) manufactures and sells beauty products "Wow" Foundation. Budgeted units to be sold for each quarter of the year 2022 are as follows: The selling price is RM70 per unit. Gorgeous' policy is to have 10% of next quarter's sales in ending inventory. The ending inventory of 'Wow Foundation' for the last quarter is 600 units and the beginning inventory is 500 units. Each product requires 15g of material A. Company policy requires that ending inventories of materials for each quarter to be 20% of the next quarter's production needs. That policy was met for the ending inventory of the fourth quarter in the prior year. At the end of the year, the desired ending inventory of materials A is 5,000g. Required: Using the information above, prepare: i. A Sales Budget for each quarter of the year 2022. ii. A Production Budget for each quarter of the year 2022. iii. A Direct Material Budget for the first quarter of 2022