1. Scarborough Corporation manufactures and sells two products: D-One and D-Two. In July 2018, Scarborough budget department gathered the following data to prepare budgets for 2019 2019 Projected Sales: Units Product Price D-One 60,000 40,000 S165 D-Two S250 2019 Inventories in Units: Expected Target Product January 1, 2019 20,000 December 31, 2019 25,000 D-One D-Two 8,000 9,000 The following direct materials are used in the two products Amount Used per Unit Direct material Unit D-One D-Two kilogram kilogram each Projected data for 2019 with respect to direct materials are as follows Expected Inventories Target Inventories Direct Anticipated Purchase priceJanuary 1, 2019 material December 31, 2019 32,000 kg $12 36,000 k 32,000 kg 7,000 units 29,000 k 6,000 units Projected direct labour requirements and rates for 2019 are as follows Product Hours per unit Rate per hour S12 D-One D- Two Based on the preceding projections and budget requirements for D-One and D-Two, prepare the following budgets for 2019 Required: a) Sales budget b) Production budget c Direct material purchases budget (in quantities) d) Direct material purchases budget (in dollars) e) Direct labour budget (in dollars)