ABC Ltd manufactures two products, Gamma and Delta. The management accountant for ABC Ltd has asked for your assistance in producing the budgets for the year ending 31st December 2022. She has provided you with the following information: Material and direct labour costs for 2022: Material x 8 per kg Material y 12 per kg Direct labour 15 per hour The material and direct labour usage for each product is as follows: Gamma Delta Material X 7 kg 10 kg Material y 5 kg 8 kg 6 hours Direct Labour 8 hours Related inventories (stocks) are as follows: Finished products Gamma Delta Unit Unit 110 200 1st January 2022 31st December 2022 205 176 Materials Material X Material Y kg 10,400 12,100 1st January 2022 31st December 2022 kg 5,120 6,200 Budgeted sales for 2022 are: Gamma Delta 5,700 units 7,800 units At the end of the production process for Gamma and Delta, 5% of production units of Gamma and 4% of production units of Delta are rejected as faulty. Inventories of finished products and products delivered to customers must not be faulty. Required: Produce the following budgets for the year ending 31st December 2022: Production in units . Material purchase in units and in Labour in hour and in