ABC Company limited produces coat racks. The projected sales for the first quarter of the coming year and the beginning and ending inventory data are as follows:

Sales	100,000 units
Unit price	SAR 15
Beginning inventory	8,000 units
Targeted ending inventory	12,000 units

The coat racks are molded and then painted. Each rack requires four pounds of metal, which cost SAR 2.50 per pound. The beginning inventory of materials is 4,000 pounds. ABC Company Limited wants to have 6,000 pounds of metal in inventory at the end of the quarter. Each rack produced requires 30 minutes of direct labor time, which is billed at SAR 9 per hour.

Required:

1. Prepare a sales budget for the first quarter.

2. Prepare a production budget for the first quarter.

3. Prepare a direct materials purchases budget for the first quarter.

4. Prepare a direct labor budget for the first quarter.