ABC Company produces water pumps. The unit sales for the first four months of the year for this product are as follows: Unit Sales January 162,000 February 198,000 March 180,000 April 216,000 Company maintains ending inventory for each month at 25% of next month's sales. However, at the beginning of January, due to greater sales in December than anticipated, the beginning inventory for January is 18,900 Required: a ) Compute the total number of units that should be (4 Marks) produced for the months of January, February and Total units to be produced March. for the 1st Quarter ABC Company makes wallets and the planned production (4 Marks) in units for the first three months of the following year are: Total direct labor budget for the 1st Quarter January 32,850 February 30,750 March 37,650 Additional information is as follows: Average wage per hour $ 23.40 Direct labor hour for each wallet 0.36 Required: b) Compute the total direct labor budget for the first quarter of the following year