Mayora Ltd.s sales budget for the first five months of the year is as follows:

	January	February	March	April	May
Sales Units	150,000	145,000	180,000	120,000	160,000

Each complete unit requires 10 kilograms of material at the cost of $1.50 per kilogram. Management requires to maintain the following inventory levels:

- Ending finished goods inventory to be equivalent to 40% of the following months sales.

- Ending direct material inventory to be equivalent to 50% of the following months production requirements.

Inventory on hand at 31 December (of the previous calendar year) were: finished goods 55,000 units and direct material 700,000 kilograms. Selling price per unit is $25.

Required (show all the workings):

Prepare the following budgets:

(a) Sales budget in units and dollars for January, February and March.	(5 marks)
(b) Separate production budgets in units for January, February and March.	(5 marks)
(c) Separate direct materials usage budgets, both in kilograms and in dollars, for January, for February, and for March.	(10 marks)
(d) Separate direct materials purchase budgets both in kilograms and in dollars for January, and for February