The following is the data for compiling the operating budget for February & March 2020 at PT.ALINDYA a) During January can sell 60,000 units of the product and is expected to increase 10% every month. The selling price is IDR 9,000 per unit. b) Inventories of finished products as of January 31 are 14,000 units. It is expected that the final finished product inventory will be 25% of last month's unit sales. c) To produce per unit of finished product, it takes 0.30 liters of Material A at IDR 6,000/liter and 0.20 liters of Material B at IDR 9,000/liter d) Inventories of direct materials as of January 31 are 7,000 units of Material A and 5,000 units of Material B. It is expected that the ending inventory of materials is equal to usage to produce 30% of sales units for the month. e) To produce per unit of product, 0.10 hours of direct work are required in Department I with a wage of IDR 7,000/hour and 0.05 hours of direct work in Department II with a wage of IDR 5,000/hour. f) Variable overhead costs are assigned to products at a rate of Rp. 5,000 per direct labor hour and fixed overhead costs are budgeted at Rp. 26,400,000 per month. g) Variable selling costs Rp300 per unit of sales, while fixed selling costs and fixed administrative costs are budgeted for 10% and 5% of sales, respectively.

Prepare an Operating Budget (include your calculations) for February and March 2020 which consists of: 1) Sales Budget 2) Production Budget 3) Direct Materials Purchased Budget 4) Direct Labor Budget 5) Manufacturing Overhead Budget