Amelia Ng manufactures display boards for the hospitality industry in Perth. These display boards sell for $90 each. Each display board requires the following:

1 block of wood 12.00

1 metal handle 18.00

Direct labour ($20 per hour) 20.00

Manufacturing overheads 50% of direct labour 10.00

Total costs $60.00

Amelia Ng expects the following sales for the March quarter to be: January February March Sales in Units 2,000 2,400 2,800 Amelia's inventory at the end of each month is expected to be 50% of next month's expected sales.

Required: Prepare the following for the two months ending 28 February:

(a) Sales budget

(b) Production budget

(c) Raw materials usage budget

(d) Direct labour budget

(e) Manufacturing overheads budget

(f) Cost of production budget

(g) Costs of goods sold budget

(h) Trading statement