Jani Subramenian, owner of Janl's Flowers and Gifts, produces gift baskets for various special occasions. Each gift basket includes fruit or assorted small gifts (e.g. a coffee mug. deck of cards, novelty cocos mixes, scented soap) in a basket that is wrapped in colorful cellophane. Lani has estimated the following unit sales of the standard gith basket for the rest of the year and for January of next year. Janikes to have aW of the next month's sales needs on hend at the end of each month. This requrement was mat on August 31 Two materials are needed for each froit basketi The matenials inventory policy is to hove aw of the nent month's fruit needs on hand and 40 w of the next monthla production needs of amall gitus. (The reatively low inventory amouns for fruit is designed to prevent spoilage.) Materials inventory on Aughtst 31 met thit compeny policy. 1. Prepare a production budget for September, October, November, and December for gift batkets. (Note: Round all anwwers to the nearest whole unit.) 2. Prepare a direct materials purchaset budget for the two types of materiais used in the production of gitt baskets far the montha of Iseptembec Octobec, and Novembiec f(10te Mound answers to the neareit whole unit.) Round answers to the nearest whole unit.) Jani's Flowers and Gifts Direct Materials Purchases Budget 3. Why do you think there is such a big difference in budgeted units from November to December? Why did Jani bodget fower units in January than in December? 1. December includes the holiday seasan and is a time when many gifts are given, January is a month of fewer gith giving occationi: 2. December is the last month of the year so Jani has too budget all the balance inats in her Annual budget to meet her targeti. 3. None of the above