Contract Manufacturing Ltd (\"CM\") produces two products= FA and high. CM expected to sell 108.000 units of FA and 43,200 units of him. in 2022. CM planned on having an ending inventory of 7,200 units of FA and 3,600 units of MA. At the start of 2022, CM had 2.700 units of FA. and 1.030 units of IMF]. in its inventory. Each product required two labour intensive processes: moulding and polishing. FA required one hour of moulding time and one and a half hours of polishing time= while high required one hour of moulding time and one hour of polishing time. The budgeted direct labour rate for moulders was $25.00 per moulding hour, and the budgeted direct labour rate for polishers was $30.00 per polishing hour. The production manager in charge of FA and MA was George. His performance targets for 2022 were [1} to meet production units as budgeted for 2022;, and [2) ensure that labour costs variances for each product do not exceed 5% of budgeted amounts. The actual production labour costs for 2022 for PA and MA were $3.40000 and 551565.900 respectively. In total= CM produced 110,100 units of FA and 44,220 units of MA. Required: [a] Prepare a direct labour budget in hours and dollars for each product for 2022. (b) Evaluate if lGeorge met his performance targets for 2022. Do you think George has performed well in 2022'? Explain and show computations to support your evaluation. [c] Should a manager like George be held responsible for the variance in the number of units produced each year and their related labour costs? Explain and discuss