Question 4 3 pts Ganabuard Ltd manufactures a plastic case that is used to protect delicate fruit. The company is in the process of producing its budgets for 2021 and the sales manager has proposed the following sales budget for the second quarter of the year. June April 220,000 May 280,000 Sales (units) 240.000 Information relating to the production and sales process is shown below: It is company policy to have sufficient inventory of finished goods to meet 25% of the following month's sales and they plan to increase inventory of direct materials by 1,000kg per month. Opening inventory at the start of April 2021 is expected to be 50.000 units of finished goods and 20,000kg of direct material. The production of each unit requires 0.2kg of direct material. The budgeted cost of direct material is 3 per kg. The material purchase budget for April will be: O 147,000 O 120,000 0 123,000 144,000 132.000