ABC Company produces water pumps. The unit sales for the first four months of the year for this product are as follows: January February March April Unit Sales 162,000 198,000 180,000 216,000 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 produced for the months of January, February and March. ABC Company makes Wallets and the planned production in units for the first three months of the following year are: January February March 32,850 30,750 37,650 Additional information is as follows: Average wage per hour Direct labor hour for each wallet 23.40 0.36 b) Required: Compute the total direct labor budget for the first quarter of the following year