ControlBailey$$s Medical Supplies also manufactures Hoyer lifts along with its wheelchairs for paralysed patients. The following sales forecast for both products was decided on for the first quarter of the year January $-$ March $2022$:

Details Jan Feb Mar Total

Wheelchairs $1,5001,0001,0003,500$

Hoyer lifts $1,0001,1006002,700$

Notes:

$($a$)$ The company planned to sell Wheelchairs for $$1,900$ and Hoyer lifts for $$2,100$ each.

$($b$)$ The sales forecast for April is $500$ wheelchairs and $600$ hoyer lifts $.$

$($c$)$ The closing stock level for both products at the end of each month is to be held at a level equal to twenty five percent $(25\%)$ of the budgeted sales for the next month.

$($d$)$ Management also estimates a monthly defect of $100$ wheelchairs, $50$ hoyer lifts, $15$ units of Material W and $10$ units of Material H$.$ They have suggested that a provision should be made for these items$$ deterioration in factory.

$($e$)$ To make one wheelchair three $(3)$ units of raw material W are required, while four $(4)$ units of raw material H are required to make one hoyer lift. The cost of raw material W is $$10$ per unit, while the cost of raw material H is $$25$ per unit.

$($f$)$ Closing raw material stocks in units in store at the end of each month is to be equivalent to twenty percent $(20\%)$ of the forecasted sales for the preceding month. Budgeted sales for the last two $(2)$ months of $2021$ were:

Details Nov $2021$ Dec $2021$

Wheelchairs $1,2001,800$

Hoyer lifts $4,0003,000$

Required:

$($a$)$ The sales budget for both products. $(6$ marks$)$

$($b$)$ The production budget for both products. $(20$ marks$)$

$($c$)$ The direct raw materials usage budget for both products. $(4$ marks$)$