d) E-Levy Dze-Asem-Beba Ple manufictures 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 1100 units of A and 1500 units of B in inventory, but 15% of these units of B have just been discovered to have deteriorated 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 maintains finished goods inventories at a level equal to three month's' sales. Grade Q labour was originally expected to produce one unit of A in 3hrs and one uvit of B in 2hrs, at an hourly rate of GH1.50 per hour. In discussions with trade union negotiators, however, it has been agreed that the hourly wage rate should be raised by GHt0.50 per hour provided that the times to produce A and B are reduced by 25%. Required: Prepare Direct Labour budget for 2022 . (8mks)