Kopil Ltd. manufactures 3 products -A, B and C and these are made in 4 production departments from 4 materials X, Y, Z and W. The company has provided the following information pertaining to its business operation: Materials Used in departments Cost of Material per unit Product (unit per product) A B Rs. 1 1.00 3 2 Y 2 0.40 - 3 2 z 3 0.50 2 1 w 4 0.30 2 3 Normal rejection as % of production 6% 10% 10% Budget details: 1. Sales Sales for the year (Rs. in thousand) 520 1160 900 Sales price per unit (Rs.) 10 20 12 2. Inventory (finished goods) Beginning of the year (units in thousand) End of the year (units in thousand) 15 20 15 10 16 30 Y z W Raw material inventory (units in thousand) Beginning of the year 30 40 10 60 End of the year 40 30 20 50 Compute the budgeted costs of direct material used in department 1 and 3