Classy Glass Ltd. produces etched wine glasses. The production budget for 2019 and the beginning and ending inventory data are as follows: 2019 2020 1 2 3 4 Quarter 1 (Jan - Mar) (Apr - Jun) (Jul. Sep) (Oct-Dec) Jan - Mar) Estimated production (units) 20,000 23,000 28,000 25,000 26,000 Jan 01, 2019 beginning sand inventory (kg) 1,500 The sand is fired and formed into wine glasses, which are then etched. Each glass requires 0.5 kilograms of sand that costs $2.00 per kilogram. The company wants to have 5,000 kg of sand on hand at the end of each quarter. Each glass required 15 minutes of direct labour at a rate of $15.00 per hour. a) What is the budgeted cost of direct material for the Third (3rd) quarter of 2019 b) What is the budgeted cost of direct labour for the Third (3rd quarter of 2019. Please enter your answer in the following format: $##### Do not use decimals in Dest ENG MALAM