A company manufactures two products; Aye and Bee. Standard cost data for the products for next year are as follows: Product Aye Product Bee Per unit Per unit Direct materials: X at 2 per kg 24 kg 30 kg Y at 5 per kg 10 kg 8 kg Z at 6 per kg 5 kg 10 kg Direct wages: Unskilled at 6 per hour 10 hours 5 hours Skilled at 10 per hour 6 hours 5 hours Budgeted inventories for next year are as follows: Product Aye Product Bee Units Units 1 January 400 800 31 December 500 1,100 Material X Material Y Material Z Kg kg kg 1 January 30,000 25,000 12,000 31 December 35,000 27,000 12,500 Budgeted sales for next year: product Aye 2,400 units; product Bee 3,200 units. You are required to prepare the following budgets for next year: (a) Production budget in units (b) Material usage budget in kilos (c) Material purchases budget in kilos and (d) Direct labour budget in hour and Page 3 of 4