Pastel Ltd$,$ a company specialising in the production of paint, uses a standard costing system. The company has two popular shades of paint, Lazy Lilac and Bubbly Blue. They have incurred the following budgeted standard costs for the quarter ended June $2023,$ comprising of $14$ weeks.

$\backslash$table$[[,\backslash$table$[[$Lazy$],[$Lilac$]],\backslash$table$[[$Bubbly$],[$Blue$]]],[\backslash$table$[[$Forecasted sales in$],[$units $($cans of paint$)]],\backslash$table$[[2],[232]],1809],[\backslash$table$[[$Direct materials per$],[$unit $($litres$)]],45,65],[\backslash$table$[[$Direct labour hours per$],[$unit $(80\%$ efficiency$)]],30,35]]$

Additional information:

a$.200$ employees work a $40-$hour, $5$day week and are paid R$25$ an hour. Overtime is paid at a premium of $2\mathrm{.}5$ times. Due to recent machinery installations, employees are only expected to work at $80\%$ efficiency.

b$.$ Direct materials are anticipated to cost R$57$ per litre.

c$.$ Expected inventory levels at the

$\frac{4}{6}$

d$.$ Budgeted closing inventories are estimated as follows:

Sufficient direct material inventory on hand should meet $15$ days of production.

Inventory levels of Lazy Lilac should be equivalent to $15$ working days sales volume.

Inventory levels of Bubbly Blue should be equivalent to $20$ working days of sales volume.

e$.$ Please note that there are four weeks in a month.

Q$2\mathrm{.}1$ production budget $(7)$

Q$2\mathrm{.}2$ Material purchases budget $(10)$

Q$2\mathrm{.}3$ Labour budget $($split labour hours into normal hours and overtime hours$)(8)$

Q$2,4$ Labour cost budget $(5)$