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: Product Units Price D-One 60,000 $165 D-Two 40,000 $250 2019 Inventories in Units: Expected Target Product January 1, 2019 December 31, 2019 D-One 20,000 25,000 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: Direct material Anticipated Purchase price Expected Inventories January 1, 2019 Target Inventories December 31, 2019 $12 32,000 kg 36,000 kg 29,000 kg 32,000 kg 6,000 units 7,000 units Projected direct labour requirements and rates for 2019 are as follows: Product Hours per unit Rate per hour D-One $12 D-Two 16 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)