For a company that does not have any production resource limitations, what would be the correct sequence for budget preparation?

Rank the budgets listed below to show the order in which they should normally be prepared:

QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

The total budgeted cost of setting up the machines is $74,400.
What was the budgeted machine set up cost per unit of product Q?

A manager in your organisation says, "I have spare capacity and I need a unit cost as a basis for pricing a special one-off contract. You have provided me with a relevant cost of $6.50 per unit and a full production cost of $8.00 per unit. Please explain which unit cost I should use." Which cost should be used in this decision and why?

A company manufactures headphones.
70% of production costs are prime costs. Production overhead costs are driven by the number of headphones produced.
Which costing system would be most appropriate for product profitablilty analysis?