Hyper Sports Inc. is a manufacturer of sports uniforms. Among the uniforms they produce are jerseys for the girls netball teams of Rockingham and Mandurah. The company uses fabric to create the jerseys and sews on a logo patch purchased from a licensed store. Details of the teams are as follows: Rockingham, with teal jerseys and the Rockingham logo Mandurah, with red jerseys and the Mandurah logo The budgeted direct cost inputs for each product in 2022 are as follows: Mandurah Teal fabric Red fabric Rockingham logo patches Mandurah logo patches Direct manufacturing labour Rockingham 2 metres 0 0 2.5 metres 1 0 0 1 3 hours 4 hours Data pertaining to the direct materials for April 2022 are as follows: Actual Beginning Direct Materials Inventory, April 1, 2022 Teal fabric Red fabric Rockingham logo patches Mandurah logo patches Mandurah 0 Rockingham 18 metres 0 7 metres 45 0 0 60 Target Ending Direct Materials Inventory, April 30, 2022 Teal fabric Red fabric Rockingham logo patches Mandurah logo patches Rockingham Mandurah 16 metres 0 0 16 metres 25 0 0 25