A sales budget for the first five months of the fiscal year is given for a particular product line manufactured by Tent Chun Ltd$.$

$\backslash$table$[[,\backslash$table$[[$Sales Budget$],[$in Units$]]],[$January$......................,10,800],[$February$.....................,15,600],[$March$.............................,12,200],[$April$............................,10,400],[$May$..............................,9,800]]$

The inventory of finished products at the end of each month is to be equal to $25\%$ of the sales estimate for the next month. On January $1,$ there were $2,700$ units of product on hand. No work is in process at the end of any month.

Each unit of product requires two types of materials in the following quantities with the next year's projected costs:

Material A $4$ kilograms. $$4\mathrm{.}50$ per kilogram

Material B$.5$ kilograms. $$6\mathrm{.}20$ per kilogram

Last year the cost per kilogram for Material A$,$ and Material B was $$4\mathrm{.}25$ and $$6\mathrm{.}05,$ respectively. Materials equal to $20\%$ of the next month's requirements are to be on hand at the end of each month. This requirement was met on January $1,$ the beginning of the fiscal year.

Each unit of finished product requires $30$ minutes of direct labour at a cost of $$22$ per hours.

The budgeted manufacturing overhead is $$576,000$ for the year and is to be allocated based on a budgeted base of $96,000$ direct labour hours.

Required:

Prepare a direct materials usage budget for January and February.

Prepare a direct materials purchases budget for January and February.

Prepare a direct labour budget for January and February.

Prepare an ending inventory budget for February.