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

Required:

	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

a) For each quarter, calculate the:

i. Sales budget. (4 marks)

ii. Production budget. (8 marks)

iii. Direct labour budget. (8 marks)