A manufacturing company submits the following information for the first quarter of 2010:

Product K

Product L

Product M

Sales (in units):

January

25,000

30,000

10,000

February

20,000

25,000

10,000

March

30,000

35,000

10,000

Selling price per unit [Rs)

10

20

40

Target for 1st quarter of 2010:

Sales quantity increase [%]

20

20

10

Selling Price increase [%]

Nil

10

25

Stock position on 11anuary 2010:

%oflanuary-2010 Sales NA

50

50

50

Stock position on 31 March 2010

20,000

25,000

5,000

Stock position at the end of January & February 2010:

%of subsequent months Sales [%]

50

50

50

You are required to prepare the Sales and Production Budget for the first quarter of 2010.