NBH manufactures two products: X and Y. The company predicts a sales volume of 10,000 units for product X and ending finished-goods inventory of 2,000 units. These numbers for product Y are 12,000 and 3,000 , respectively. NBH currently has 7,000 units of X in inventory and 9,000 units of Y. The following raw materials are required to manufacture these products: Product X requires 3 hours of cutting time and 2 hours of finishing time; Y requires 1 hour and 3 hours, respectively. The direct labor rate for cutting is RM20 per hour and RM28 per hour for finishing. Required: (a) Prepare a production budget in units (5 marks) (b) Prepare a materials usage budget in kg and ringgit: (10 marks) (c) Prepare a direct labor budget in hours and ringgit for product X (5 marks) (20 marks)