Combined Ltd. estimated its sales budget in units with the sales price of $25 per unit for the first five months of 2022 as follows: January 125,000 units February 130,000 units March 120,000 units April 140,000 units May 150,000 units The budget to make each unit of complete product needs 4 kilograms of material at the cost of $5 per kilogram. The company policy to maintain ending units of finish products is 40% of the following month's sales, while ending units of direct materials is 50% of the needs of material for the following month's production level. Expected December ending inventory of 2021 is 55,000 units for finished products, and 700,000 kilograms for direct materials. Prepare the following budgets (show your calculation): (a) Production budget in units for January, February and March. (5 marks) (b) Direct materials usage budget in kilograms and dollars for January, February and (7 marks) March (C) Direct materials purchase budget in dollars and kilograms for January and February (8 marks)