The question is the following: using the data above, prepare the COGM AND the cash budget

Total MOH Total Labor Hours= RM11.43 Scentjoy, Sdn. Bhd. Ending Finished Good Inventory \begin{tabular}{|l|r|r|r|} \hline Production cost per unit & Quantity & Price/unit (RM) & Total (RM) \\ Wax (gram) & 50 & 0.05 & 2.5 \\ Fragrance oil (ml) & 25 & 0.3 & 7.5 \\ Candle wicks (cm) & 30 & 0.03 & 0.9 \\ Glass container(unit) & 20 & 0.2 & 4 \\ Flower Petal (unit) & 45 & 0.04 & 1.8 \\ Direct Labor (hour) & 0.2 & 5 & 1 \\ MOH (hour) & 0.54 & 11.43 & 6.13 \\ \hline Total (RM) & & & 23.83 \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Budgeted finished goods inventory } \\ \hline Ending inventory in units & 210 \\ Unit product cost & 23.83 \\ \hline Ending finished goods inventory & 5004.3 \\ \hline \end{tabular} Variable MOH rate= Indirect material VC + Indirect Labour VC / Total (Year) RM20000 + RM5000:3162 RM7.91 Fixed MOH= RM4000+RM250+(RM900/12)+(RM18000/12)RM4825 DIRECT LABOR BUDGET \begin{tabular}{|l|r|r|r|r|r|} \hline & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total (Year) \\ \hline Units of production & 2750 & 3680 & 3840 & 5540 & 15,810 \\ \hline Direct labor hour per unit & 0.2 & 0.2 & 0.2 & 0.2 & 0.2 \\ \hline Labor hours required & 550 & 736 & 768 & 1108 & 3162 \\ Hourly wage rate (RM) & 10 & 10 & 10 & 10 & 10 \\ \hline Total direct labor costs (RM) & 5500 & 7360 & 7680 & 11080 & 31620 \\ \hline \end{tabular} EXPECTED CASH DISBURSEMENT FOR DIRECT MATERIALS \begin{tabular}{|c|c|c|c|c|c|} \hline Total DM costs & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total \\ \hline Wax, Fragrance Oil, Candle Wicks, Glasf & 107,381.00 & 64,128.00 & 92,518.00 & 40,291.50 & 268,619.50 \\ \hline \end{tabular} Scentjoy, Sdn. Bhd. Direct Materials Budget Scentjoy materials on hand at the end of each quarter equals to 10% of the following quarter's production. WAX FRAGNANCE OIL \begin{tabular}{|r|} \multicolumn{1}{|c|}{ Year 2023 } \\ \hline Quarter 1 \\ \hline 2750 \\ 50 \\ 137500 \\ \hline \end{tabular} CANDLE WICKS Desired ending inventory percentage 10% December 2021 end inventory- 500 units Price-just made up-We didnt learn abt proiring yet \begin{tabular}{|r|l|r|r|r|r|r|} \hline \multicolumn{9}{|c|}{ GLASS CONTAINER } \\ \cline { 2 - 6 } & \multicolumn{2}{|c|}{ Quarter 1 } & Quarter 2 & Quarter 3 & Quarter 4 & Total \\ \hline 45 & Production & 2750 & 3680 & 3840 & 5540 & 15810 \\ \hline 45 & Materials per unit (unit) & 20 & 20 & 20 & 20 & 20 \\ \hline 47 & Production needs & 55000 & 73600 & 76800 & 110800 & 316200 \\ \hline 49 & Add: Desired ending inventory & 73600 & 76800 & 110800 & 5500 & 5500 \\ \hline 49 & Total needed & 128600 & 150400 & 187600 & 116300 & 321700 \\ \hline 50 & Less: Beginning inventory & 0 & 73600 & 76800 & 110800 & 0 \\ \hline 51 & Materials to be purchased (unit) & 128600 & 76800 & 110800 & 5500 & 321700 \\ \hline 52 & Price per unit (RM) & 0.2 & 0.2 & 0.2 & 0.2 & 0.2 \\ \hline 53 & Total (RM) & 25720 & 15360 & 22160 & 1100 & 64340 \\ \hline \end{tabular} FLOWER PETALS \begin{tabular}{|r|} \multicolumn{1}{|c|}{ Year 2023 } \\ \hline Quarter 1 \\ \hline 2750 \\ 20 \\ 55000 \\ \hline \end{tabular} Total MOH Total Labor Hours= RM11.43 Scentjoy, Sdn. Bhd. Ending Finished Good Inventory \begin{tabular}{|l|r|r|r|} \hline Production cost per unit & Quantity & Price/unit (RM) & Total (RM) \\ Wax (gram) & 50 & 0.05 & 2.5 \\ Fragrance oil (ml) & 25 & 0.3 & 7.5 \\ Candle wicks (cm) & 30 & 0.03 & 0.9 \\ Glass container(unit) & 20 & 0.2 & 4 \\ Flower Petal (unit) & 45 & 0.04 & 1.8 \\ Direct Labor (hour) & 0.2 & 5 & 1 \\ MOH (hour) & 0.54 & 11.43 & 6.13 \\ \hline Total (RM) & & & 23.83 \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Budgeted finished goods inventory } \\ \hline Ending inventory in units & 210 \\ Unit product cost & 23.83 \\ \hline Ending finished goods inventory & 5004.3 \\ \hline \end{tabular} Variable MOH rate= Indirect material VC + Indirect Labour VC / Total (Year) RM20000 + RM5000:3162 RM7.91 Fixed MOH= RM4000+RM250+(RM900/12)+(RM18000/12)RM4825 DIRECT LABOR BUDGET \begin{tabular}{|l|r|r|r|r|r|} \hline & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total (Year) \\ \hline Units of production & 2750 & 3680 & 3840 & 5540 & 15,810 \\ \hline Direct labor hour per unit & 0.2 & 0.2 & 0.2 & 0.2 & 0.2 \\ \hline Labor hours required & 550 & 736 & 768 & 1108 & 3162 \\ Hourly wage rate (RM) & 10 & 10 & 10 & 10 & 10 \\ \hline Total direct labor costs (RM) & 5500 & 7360 & 7680 & 11080 & 31620 \\ \hline \end{tabular} EXPECTED CASH DISBURSEMENT FOR DIRECT MATERIALS \begin{tabular}{|c|c|c|c|c|c|} \hline Total DM costs & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total \\ \hline Wax, Fragrance Oil, Candle Wicks, Glasf & 107,381.00 & 64,128.00 & 92,518.00 & 40,291.50 & 268,619.50 \\ \hline \end{tabular} Scentjoy, Sdn. Bhd. Direct Materials Budget Scentjoy materials on hand at the end of each quarter equals to 10% of the following quarter's production. WAX FRAGNANCE OIL \begin{tabular}{|r|} \multicolumn{1}{|c|}{ Year 2023 } \\ \hline Quarter 1 \\ \hline 2750 \\ 50 \\ 137500 \\ \hline \end{tabular} CANDLE WICKS Desired ending inventory percentage 10% December 2021 end inventory- 500 units Price-just made up-We didnt learn abt proiring yet \begin{tabular}{|r|l|r|r|r|r|r|} \hline \multicolumn{9}{|c|}{ GLASS CONTAINER } \\ \cline { 2 - 6 } & \multicolumn{2}{|c|}{ Quarter 1 } & Quarter 2 & Quarter 3 & Quarter 4 & Total \\ \hline 45 & Production & 2750 & 3680 & 3840 & 5540 & 15810 \\ \hline 45 & Materials per unit (unit) & 20 & 20 & 20 & 20 & 20 \\ \hline 47 & Production needs & 55000 & 73600 & 76800 & 110800 & 316200 \\ \hline 49 & Add: Desired ending inventory & 73600 & 76800 & 110800 & 5500 & 5500 \\ \hline 49 & Total needed & 128600 & 150400 & 187600 & 116300 & 321700 \\ \hline 50 & Less: Beginning inventory & 0 & 73600 & 76800 & 110800 & 0 \\ \hline 51 & Materials to be purchased (unit) & 128600 & 76800 & 110800 & 5500 & 321700 \\ \hline 52 & Price per unit (RM) & 0.2 & 0.2 & 0.2 & 0.2 & 0.2 \\ \hline 53 & Total (RM) & 25720 & 15360 & 22160 & 1100 & 64340 \\ \hline \end{tabular} FLOWER PETALS \begin{tabular}{|r|} \multicolumn{1}{|c|}{ Year 2023 } \\ \hline Quarter 1 \\ \hline 2750 \\ 20 \\ 55000 \\ \hline \end{tabular}