Firelight Corporation manutactures and sells two types of decorative lamps, Knox and Ayer. It expects to marufacture 26.000 Kgiox larips and 8 oco Ayer lamps in 2021. The following data are available for the year 2021 . (Click the icon to view tho data.) (Click the icon to vaw the Dacember 31, 2021, production budget in units.) Calculate (a) the direct materials usage budget in quantity and dollars (label is Schedule 3A) (b) the direct materials purchase budgot in quantly and doilars itabel it Schedule 3B), and (c) the direct manufachuring labour costs budget (label it Schedule 4) for the year anding December 31,2021 . acture 26,000Knox lamps and 8,0 tin units.) rials purchase budget in quantity cember 31,2021. Content of Each Product]Unit or the year ending December 31 or the year endir Production budget in units cture 26,000 Knox lamps and 8, in units.) jals purchase budget in quantity amber 31, 2021. the year ending December 3 (a) Begin by calculating the direct materiais usage budgot in quantity and then in dollars (label is Schedule 3A) for the year ending December 31 , 2021. Schedule 3A: Direct Material Usage Budget in Quantity and Dollars Total quantity of direct materials to be used kg metres. Cost Budget Available from beginning direct materials inventory (under a FIFO cost-flow assumption) Metal Fabric To be purchased and used this period Metal Fabric (b) Calculate the direct materials purchase budget in quantity and dollars (label it Schedule 38) for the year ending December 31,2021 . Total requirements metres Deduct beginning inventory metres Purchases to be made metres Cost Budget Metal Fabric Direct materials to be purchased this period (c) Calculate the direct manufacturing labour conts budgot (label it Schedule 4) for the yoar anding Decembar 31, 2021 . (Abbreviation usod: DMLL = Direct manutacturing labour-hours. Enter the DM.H per unit to two decirmal places.) Schedule 4: Direct Manufacturing Labour Costs Budget