Nupes is a famous stick-candy maker in Sydney and produces stick-candies in two sizes, i.e., regular and large. The company sells their products on several platforms such as stores, fairs, schools for fundraisers and in bulk on the internet. 2020 summer is approaching, and Nupes is preparing its budget for December. All Nupes's stick- candies are hand-made, mostly out of sugar, and attached to sticks. Expected sales are based on past experience. Other information for December 2020 is as follows: Direct materials: Sugar S ticks Direct manufacturing labour Input prices $0.45 per kg SO. 55 each $9 per direct manufacturing labour hour (DMLH)