Everything on the excel minus the next questions are provided above

Sales Budget. Next years sales in units are expected to be: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Contact Lenses 3,870 3,520 4,000 4,200 Selling Price $320.00 Production Budget The inventory policy for all products is based the Sales budget. Each quarter's closing stock of Finished Goods is to be 30% All production is completed each quarter, ie, there is no WIP at end. Opening stock of finished goods in units is given as at 1 July 2019 of the current quarter's Contact Lenses 1,120 Materials Usage Budget. Manufacturing specifications for Raw Materials are: Raw materials required to make one unit of finished product. Chemical A Chemical B Chemical X Contact Lenses 0.30 kg 0.35 kg 0.20 kg Purchases Budget The inventory policy for all chemicals, is that each quarter's closing stock is to be 35% of the current quarter's Raw Material usage. Chemical A Chemical B Chemical X Stock Start 1 July 2019 174.00 Kg $ 190.00 kg $ 155.00 Kg $ Purchase price 31.00 per kg 43.00 per kg 60.00 per kg The purchase price will be used in the materials cost budgets, and is expected to remain the same for each quarter of the year. Labour Usage Budget. Manufacturing specifications for direct labour are: Preparers Operators Packers Contact Lenses 2.1500 hours 3.5500 hours 0.9000 hours Labour Cost Budget. The standard labour rates of pay for direct labour are: Preparers Operators Packers $24.00 per hour $25.50 per hour $23.80 per hour