Cabal makes a product that has the following information for the second quarter of 2018.

	Jan	feb	march	April	May	June	July
Sales	10,000	11,400	12,100	13,300	15,000	13,600	14,400

They have a policy of keeping 20% of the next month's sales as a target ending inventory. The products require 2 hours of direct labour to make 1 unit at $20 per hour.

1.) Prepare a production budget for the second quarter.

2.) Prepare a labour usage budget and a purchases budget for the second Quarter.