c) What is budgetary control report and how useful is this report in budgeting? (3mks) d) E-Levy Dze-Asem-Beba Plc manufactures two products A and B and is preparing its budget for 2022. Both products are made by the same grade of labour, grade Q. The company currently holds 1100 urits of A and 1500 units of B in inventory, but 15% of these units of B have just been discovered to have deteriorated in quality, and must therefore be scrapped. Budgeted sales for the year 2022 are: 5,040 units of A and 4,800 units of B provided the company maintains finished goods inventuries at a level equal to three months' sales. Grade Q labour was originally expected to produce one unit of A in 3hrs and ore unit of B in 2 hrs, at an hourly rate of GH1.50 per hour. In discussions with trade union negotiators, however, it has been agreed that the hourly wage rate should be ratsed by GHto 50 per hour provided that the times to produce A and B are reduced by 25%. Required: Prepare Direct Labour Ludget for 2022. (8mks)