Question 2 (21 points): Doordog company makes two types of doors, the DA & DB. They are both made of aluminium & Iron, but the D1 is smaller. Information for the two products for 2023 is given: 1. The cost of aluminium is $5 per pound, the cost of iron is $4 per pound, the cost of one direct labour hour is $10. 2. Each DA needs: 4 pounds of aluminium, 6 pounds of iron, 3 direct manufacturing labor 100. hours 3. Each DB needs: 0.5 pounds of aluminium, 1 pound or iron, 5 direct manufacturing labor hours 4. On dec.31.2022: aluminium inventory was 290 pounds with a total cost of $1,102; iron inventory was 70 pounds with a total cost of $217. DA inventory 10 units with a total cost of $1,000, Db inventory 19 units with a total cost of $4,650. 5. The desired ending inventory was: aluminium 410 pounds, iron 65 pounds, DA 30 units, DB 10 units. 6. Expected units sold of DA is 530 units at $205 each while the expected units sold of DB is 225 units at $310 each. 7. The manufacturing cost of one unit of DA for 2023 = $84 The manufacturing cost of one unit of DB for 2023= $89.9 8. Manufacturing overhead is represented by one activity which is setup. $5,000 of setup activity is fixed while the variable portion of setup activity is $105 per setup-hour. Other information as follows: Number of units per batch Setup time per batch Cost driver information. DA 25 units 1.5 hours DB 9 units 1.75 hours Required: A. Prepare production budget for 2023. B. Prepare Direct material usage budget for 2023 (physical and cost budget) C. Prepare Cost of goods sold budget for 2023.