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Question a) Explain the term 'Principal budget factor' b) Kalimu Limited produces three (3) types of product, M, T and N, using three types of materials, X, Y and Z. Use the information below to prepare the following subsidiary budgets for July 2021: i) Material Purchase in quantity and value, including total value ii) Sales in quantity and value, including total value iii) Material usage in quantities iv) Production in quantities Sales: Product M T N Quantity (in units) 1,500 3,000 2,250 Selling price (GH per unit) 140 168 196 Material used in Kalimu Limited's products: X Materials Cost per unit (GH) Y 8.40 Z 12.60 5.60 Units Units Units Quantities used in: Product M T N 5 4 3 3 4 2 3 2 Finished Goods: Product N Units Product T Units Product M Units Quantities 30th June, 2021 315 July, 2021 750 825 2,250 2,475 1,500 1,650 Materials: Y Units Z Units Units Quantities 30th June, 2021 31st July, 2021 39,000 46,800 30,000 36,000 18,000 21,600 [20 marks