d) E-Levy Dze-Asem-Beba Ple manufactures two products A and B and is preparing its budget for 2022. Both products are made by the same grade of labour, grade Q. The company currently holds 1100units of and 1500 units of B in inventory, but 15% of these units of B have just been discovered to have deteriorate in quality, and must therefore be scrapped. Budgeted sales for the year 2022 are: 5,040 units of A and 4,800 units of B provided the company maintain finished goods inventories at a level equal to three month's sales. Grade Q labour was originally expected produce one unit of A in 3hrs and one unit of B in 2hrs, at an hourly rate of GH41.50 per hour. In discussions with trade union negotiators, however, it has been agreed that the hourly wage rate should be raised by GHc0.50 per hour provided that the times to produce A and B are reduced by 25%. Required: Prepare Direct Labour budget for 2022. ( 8mks)