Sad Open Flame Candle Co. decided on the following sales forecast for the months indicated. The company produces two products Body Butter and Shower Steamer

Details	Body Butter	Shower Steamer
July	3000 units	4000 units
August	3500 units	4500 units
September	4000 units	3800 units
October	2800 units	3200 units
November	3400 units	3000 units
December	4200 units	4600 units

Notes: (i) To make one unit of Body Butter three (3) units of raw material Z508 is used. One unit of Z508 costs $70. Shower Steamers uses two (2) units of raw material K500 which costs $60 each.

(ii) The company has decided that raw material stocks at the end of each month should be held equivalent to fifteen percent (15%) of the budgeted sales for the month in question.

(iii) During the year, the company sold one unit of Body Butter for $320, while one unit of Shower Steamers was sold for $300.

(iv) The decision was made that at the end of each month there should be in store sufficient finished goods stock to meet thirty percent (30%) of the sales for the next month.

For the period, August to November do the following: a) The sales budget for both products. (6 marks)

b) The production budget for both products. (10 marks)

c) The direct raw materials usage budget for both products. (5 marks)

d) The direct raw materials purchase budget for both products. (15 marks)

e) Briefly explain, using an example what is meant by a limiting budget factor. (4 marks)