Budgeted sales of Z for January are 17,550 units. At the end of the production process for Z, 5% of production units are scrapped as defective. Opening inventories of Z for January are budgeted to be 13,700 units and closing inventories will be 12,300 units. Inventories of finished goods must not be defective. Each unit of Z requires 4 litres of raw material A and 15% of A input into the process is lost through evaporation. The opening raw materials inventory of A is 12,000 litres but the company wants to reduce this by 20% during January. The cost of raw material A is 5/litre. The direct labour is paid 12/hr and each unit of Z requires 4.5 hours of labour. Due to machine breakdowns the labour is idle for 10% of the time. Required: (a) What is the cost of the purchases of raw material A during January? (b) What is the direct labour cost during January