Question 4 Will Scream Pte LtdWS) manufactures computer monitors for sale in developing countries. It produces two models: Atas and Swee. The budgeted sales quantities for both models in 2017 are as follows: Atas Swee 4,5006,000 5,500 6,000 Jan-31 Mar5,000 30 Jun 1 Jul -30 1 Oct-31 Dec 6,500 7,000 The beginning finished goods inventory on 1 Jan were 2,500 units for Atas and 3,000 units for Swee, ws has a policy of maintaining stock on hand cqual to 45% of next quarter's budgeted sales units, to prevent stock out from occurring. Required: (a) Prepare a production budget for the first three (3) quarter of 2017 for both models of computer screens. (12 marks) (b) Suppose that the actual seoond quarter's sales for Swee was 6,000 units (units for all other quarters were as budgeted) and that the manufacturing department was able to adjust its production to meet the change in sales units. However, this resulted in an additional $4,000 increase in production costs for the year due to higher material costs. How should the performance of the production manager (whose performance is based on achieving budgeted production costs targets) be evaluated. Explain. (7 marks) Total: 19 marks)