Raiden Sdn. Bhd. manufactures two products: A and B. The company predicts a sales volume of 10,000 units for product A and ending finished-goods inventory of 2,000 units. These numbers for product B are 12,000 and 3,000, respectively. Raiden Sdn. Bhd currently has 7,000 units of A in inventory and 9,000 units of B. The following raw materials are required to manufacture these products: Required for Product A B Description Raw Cost per kilo gram Material (RM/KG) X 2.00 Y 2.50 z 1.25 2 kg 1 kg 1 kg 3 kg Product A requires three hours of cutting time and two hours of finishing time; B requires one hour and three hours, respectively. The direct labour rate for cutting is RM10 per hour and RM18 per hour for hour for finishing. Required to prepare: (a) Production budget in units for products A and B. (5 marks) (b) Materials usage budget in kilogram and cost for materials X, Y, and Z. (15 marks) (C) Direct labour budget in hours and cost for product A