Ex.(2): A Company has the following monthly by forecasting: The estimated sales are: December 10.000 units. January 15.000 units. February 20.000 units. March 60.000 units. The sale price per unit for January is 2 L.E. and February is 3L.E. The estimated inventory: Ending Inventory December 5.000 units. January 10.000 units. February 6.000 units. March. 4.000 units. The estimated inventory of materials: 31-12-2014 31-12-2014 Material A 30.000 units. 20.000 units. 51 Material B 40.000 units. 80.000 units. Material C 70.000 units. 10.000 units. The purchase price for material is 2 L.E. The quantity of materials: A B C January February The monthly direct hours: 4 hours, the rate per hour is 2 L.E. Required: Prepare the sales, production, material, purchase and labor budgets