Burgerfreakis a company that makes and sells high quality hamburgers. The hamburgers are made of only two ingredients: bread and meat. The following information. basedon data from 201?. is available for preparing the 2018 budget. Direct matenalthamburgE . Bread 150 gram v Meat 250 gram ' Direct manufacturing labor: 10 minutes Burgerfreak expects to sell 2,500 hamburgers in 2018 at an estimated retail price of 8 per hamburger. Because the hamburgers are made when they are ordered. the company has no beginning or ending inventory of nished hamburgers. The estimated inventories for the two ingredients of hamburgers are provided below. . Bread 55,000 gram {beginning inventory 11122013]: 90,000 gram [target ending inventory] . Meat 50,000 {beginning inventory 1f1f20181gram 40.000 gram {target ending inventory} Additional data about the usage of bread and meat is provided below: * Bread: i 1.20 per 100 gram {2012} E 1.30 per 100 gram [2018} . Meat: E 1.90 per 100 gram [2012'] 2.00 per 100 gram {2013] v Direct manufacturing labor: E 12 per hour {201?} i 11 per hour [201%] Prepare the direct materials usage budget