Boko (Pty) Ltd have the following information in their books, which they want to use for planning purposes.

Quarter 1 Quarter 2 Quarter 3 Quarter 4 Budgeted Sales in units 50,000 70,000 90,000 120,000 Desired ending inventory of finished goods 10,000 14,000 18,000 24,000 Opening inventory of finished goods 7,000 10,000 14,000 18,000 Direct labour hour used per unit 0.5 0.5 0.5 0.5 Selling Price 10 10 10 10 Direct labour cost per hour 3 3 3 3

Required: a) For each quarter, calculate the: i. Sales budget. (4 marks) ii. Production budget. (8 marks) iii. Direct labour budget. (8 marks)