Banana Split Ltd producing Fruit Juice and provides the following sales budget for the next six months:

Month - Unit Sales January - 100,000 February - 110,000 March - 120,000 April - 110,000 May - 130,000 June - 120,000

The company's policy is to keep ending inventory of finished goods that is equal to 20% of the unit sales for the next month. Three kilograms of direct materials are required for each bottle of finished goods produced. Each kilogram of direct materials costs $6. Ending inventory levels for materials are equal to 20% of the production needs for the next month. Sales price per bottle is $60. Required: (a) Prepare sales budgets in units and dollars for February and March (6 marks) (b) Prepare production budgets in units for February and March (8 marks) (c) Make a direct materials usage budget in kilograms and dollars for February (6 marks) (d) Prepare direct materials purchases budgets in kilograms and dollars for February (10 marks)