Bahrain Trading Co. is preparing budgets for next year.

Sales 60,000 units

Selling price per unit 250

Opening stock of finished goods 7,000 units

Closing stock of finished goods 5,000 units

Direct labour 10 per hour

Direct labour hours 2 hours per unit

Prepare the following budgets:

1. Sales revenue budget
2. Production units budget
3. Labour hours and cost budget