questions e and f please

You are the management accountant of Jamaica Industries Ltd. The company produces two (2) products "Jem" and "Clem". The following sales forecast was decided on for the financial year ending December 31, 2014: Details Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total Jem 3,400 3,800 5,000 4,600 16,800 Clem 3,000 2,800 4,000 3,600 13,400 Notes: (a) The company planned to sell one unit of Jem for $900 and one unit of Clem for $750 during 2014. (b) Budgeted sales for the first quarter of 2015 were as follows: Jem 4,000 units; Clem 3,200 units. (c) The closing stock level for both products at the end of each quarter is to be held at a level equal to twenty percent (20%) of the budgeted sales for the next quarter. (d) At the start of 2014 there were in stock 900 units of Jem and 700 units of Clem. e) It takes one and a half units of raw material ABC to produce one unit of Jem, while three units of raw material PQR are used to produce one unit of Clem. (1) The cost of raw material ABC was $170 per unit while one unit of raw material PQR was sourced for $120 Required: (a) The sales budget for 2014. (4 marks) (b) The production budget for 2014.(8 marks) (c) The direct materials usage budget for 2014. (5 marks) (d) The direct materials purchases budget for 2014. (10 marks) (e) Outline two (2) methods which management could have used on deciding on the sales forecast for 2014