Limpopo Ltd. manufactures three different products; X, Y and Z, each of which requires two key materials; M1 and M2. The following information for the first quarter of 2022 has been provided by the sales manager:

Estimated sales volume

Product	X Units	Y Units	Z Units
January February March	4,000 4,400 4,600	3,100 3,500 3,900	2,400 2,100 2,700

Material requirements for each product are as follows:

Product		X	Y	Z
Material	M1 (Kg) M2 (Kg)	8 6	11 9	15 11

Additional information:

The production manager recommends that stock of raw materials at the end of each month be maintained at a level sufficient to meet 20% of the production requirements for the next month.

The sales manager recommends that finished goods stock should be held for each product as follows:

X	Y	Z
1,000 units	500 units	1800 units

Estimates of closing inventories for the month of December 2021are as follows:

		Kg
Raw materials: Finished goods	M1 M2 X Y Z	2,400 4,800 Units 400 2,900 800

Required:

For the months of January and February 2022, prepare:

Production budget

Material usage budget

Material purchases budget