Company XYZ, is a new manufacturing company that plans to start its activity in year N+1 by offering two products to customers: Product A and Product B.Its cash budget for year N+1 is the following:

Description	Semester 1	Semester 2	Balance Sheet - Receivables and Payables	Sales collection period
Receipts
Sales of product A	60.000	?	75.000	90 days
Sales of product B	?	181.250	50.000	45 days
Payments				Supplier payment period
Purchases of materials	35.000	61.150	?	60 days

Other relevant information:

1. There are no working in progress stocks;
2. Opening stocks are:
   1. Finished goods: 0 units
   2. Direct materials: 0 tonnes
3. Closing stocks are:
   1. Finished goods: 1 month of annual sales
   2. Direct materials: 1 month of annual purchases
4. Company's activity (production, sales, purchases and cost centres) is regular only within each semestre;
5. For simplification reasons, assume that there is no VATunder any of the items presented in the table above.

REQUIRED

1. The estimated consumption (in euros) of direct materials in year N+1;
2. The expected annual sales of Product A
3. The payment related sales of Product B in the first semester