help me analyse direct material budget and direct labor budget , include that with marketing strategic that can improve the firm performance ..

Direct Materials Budget for the year ending Dec 31, 2018 Quarter Year 6575.00M 1.50 Units to be produced Direct Materials per Unit Total Kilograms Needed For Production Add: Desired Ending Direct Materials (Kilogram) (a) Total Materials Required Less: Beginning Direct Materials (Kilogram) (b) Direct Materials Purchases Cost per Kilogram Total Cost of Direct Materials Purchases Direct Materials Cost per Unit 5,075.00 5,575.00 6,075.00 1.50 7,612.50 8,362.50 9,112.50 418.13 455.63 493.13 23,300.00 1.50 9,862.50 530.63 1.50 1.50 34,950.00 1,897.50 8,030.63 8,818.13 9,605.63 10,393.13 36,847.50 1,747.50 35,100.00 380.63 418.13 493.13 9,900.00 455.63 7,650.00 8,400.00 9,150.00 0.50 3,825.00 4,200.00 4,575.00 0.50 0.50 0.50RM 0.5 4,950.00 17,550.00 0.75 (a) 5% of Next Quarter's Production Requirement (b) 5% of Estimated First-Quarter Kilograms Needed For Production