Sandham Ltd operates at capacity and makes glass$-$topped dining tables and wooden chairs,which are then typically sold as sets of four chairs with one table. However, some customerspurchase replacement or extra chairs, and others buy some chairs or a table only, so the salesmix is not exactly $4$:$1.$ Sandham Ltd is planning its annual budget for the financial year $2022.$Information for $2022$ is as follows:Direct materialsWoodGlassDirect manufacturing labourDirect materialsWoodGlassDirect manufacturinglabourMachine$-$hoursInventory information, direct materialsWoodGlassBeginning inventoryTarget ending inventory$27200$ board metres$29360$ boa