A company manufactures two products, A and B. Standard cost data for the products for the next year are as follows;

	Product A per Unit	Product B per Unit
Direct Materials
X at GH 2 per Kg	24kg	30kg
Y at GH 5 per Kg	10kg	8kg
Z at GH 6 per Kg	5kg	10kg
Direct Wages
Unskilled at GH3 per hour	10 hours	5 hours
Skilled at GH 5 per hour	6 hours	5 hours

Budgeted stocks for next year are as follows:
	Product A (Units)	Product B (Units)
01-Jan	400	800
31-Dec	500	1100
	Material X	Material Y	Material Z
01-Jan	30000	25000	12000
31-Dec	35000	27000	12500

Budgeted sales for the next year; Product A 2400 units. Product B 3200units.

Prepare the following budgets for next year;

1. Production budget, in units
2. Material purchases budget, in kg and by value
3. Direct labour budget, in hours and by value