Deira Trading Co$.$ is preparing budgets for next year.Sales $180,000$ units Selling price per unit $750$ Opening stock of finished goods $21,000$ units Closing stock of finished goods $15,000$ units Direct labour $22\mathrm{.}5$ per hour Direct labour hours $4\mathrm{.}5$ hours per unit Prepare the following budgets:

$1.$ Sales revenue budget

$2.$ Production units budget

$3.$ Labour hours and cost budget