During December of 2019 you landed a job at Jamaica Foods Ltd as the management accountant. The company produces two (2) products, Nature Valley and Oatmeal Cookie. The following sales forecast for both products was decided on for the financial year January 1, 2015 to December 31, 2015:

Details	Quarter 1	Quarter 2	Quarter 3	Quarter 4	Total
Nature Valley	5,000	6,500	5,500	7,000	24,000
Oatmeal Cookie	4,300	3,900	5,000	4,700	17,900

Notes:

1. The company planned to sell one unit of Nature Valley for $600 and one unit of Oatmeal Cookie for $500 during 2015.
2. The sales forecast for the first quarter of 2016 is 6,000 units of Nature Valley and 4,500 units of Oatmeal Cookie.
3. The closing stock level for both products at the end of each quarter is to be held at a level equal to twenty percent (20%) of the budgeted sales for the next quarter.
4. At the start of 2015 there were in stock 450 units of Nature Valley and 600 units of Oatmeal Cookie.
5. To make one unit of Nature Valley three (3) units of raw material ZB are required, while four (4) units of raw material AX are required to make one unit of Oatmeal Cookie.
6. The cost of raw material ZB is $60 per unit, while the cost of raw material AX is $75 per unit.
7. Closing raw material stocks in units in store at the end of each quarter is to be equivalent to twenty percent (20%) of the forecasted sales for the preceding quarter. Budgeted sales for the fourth quarter of 2014 were Nature Valley, 3000 units and Oatmeal Cookie, 4,000 units.
8. At the start of 2015 there 1,500 units of raw material ZB and 2,400 units of raw material AX in store.

Required:

1. The sales budget for both products for 2015.
2. The production budget for both products for 2015.
3. The direct raw materials usage budget for both products for 2015.
4. Prepare the direct raw materials purchases budget for both products for 2015.