Landy manufactures two products, A and B, and is preparing its budget for 20X3. Both products are made by the same grade of labour, grade Q. The company currently holds 800 units of A and 1,200 units of B in inventory, but 250 of these units of B have just been discovered to have deteriorated in quality, and must therefore be scrapped. Budgeted sales of A are 3,000 units and of B 4,000 units, provided that the company maintains finished goods inventories at a level equal to three months' sales. Grade Q labour was originally expected to produce one unit of A in two hours and one unit of B in three hours, at an hourly rate of $2.50 per hour. In discussions with trade union negotiators, however, it has been agreed that the hourly wage rate should be raised by 50c per hour, provided that the times to produce A and B are reduced by 20%.Prepare the production budget and direct labour budget for 20X3