Please solve it ASAp with all requirements

.Q 2. In the budget preparation cycle, the first budget to be prepared is usually the: a) Production budget b) Direct materials budget c) Direct labour budget d) None of the above

Q 4

. Given that the closing work-in-progress of a process is 400 units, which is 100% complete with regards to materials and 50% complete with regard to conversion costs, the equivalent units will be: a) Materials 200, conversion 200 b) Materials 400, Conversion 200 c) Materials 400, conversion 100 d) Materials 600, conversion 200