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 Price Product $165 D-One 60,000 D-Two $250 40,000 2019 Inventories in Units: Expected Target January 1, 2019 20,000 8,000 December 31, 2019 25,000 9,000 Product D-One D-Two The following direct materials are used in the two products: Amount Used per Unit Unit D-One Direct material D-Two kilogram kilogram 4 5 A 2 3 0 C each 1 Projected data for 2019 with respect to direct materials are as follows: Target Inventories December 31, 2019 36,000 kg 32,000 kg 7,000 units Direct Expected Inventories January 1, 2019 32,000 kg 29,000 kg 6,000 units Anticipated Purchase price material $12 B 5 3 Projected direct labour requirements and rates for 2019 are as follows: Hours per unit Rate per hour Product D-One S12 16 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)