OU#1 Kaizen Funiture has the following information in respect to coffee tables for 2011: Production specifications: Beginning Target Ending Direct Materials Particle board 20,000 b.f. 18,000 b.f. Red oak 25,000 b.f. 22.000 b.f Finished goods Coffee tables 5,000 units 3,000 units Revenue expected for 2011 are: Selling price $392 per table Units sold 52,000 coffee tables Each coffee table requires 9.00 bf of particle board and 10.00 b.f of red oak. Costs expected for 2011 include: Particle board (per bf) Red oak (per b.f) Laminating labor (per hour) Machining labor (per hour) 2010 3.90 S 580 $24.00 $29.00 2011 S 4.00 6.00 $25.00 30.00 Prepare the following budgets for 2011: Revemues Budget-(5 marks) b. Production Budget (in units)-5 marks) c. Direct Materials Usage Budget-(15 marks)