Script Ltd manufactures and sells ink pens.

$1.$ Sales

Q$3$ Q$4$ Sales Price

Budget Sales $45,0000600,000$ $ $2\mathrm{.}50$

$2.$ Direct Material

$1$pen $0\mathrm{.}15$g Plastic $0\mathrm{.}10$ ml Ink

$ $7$ $ $34$

$3.$ Desired Inventory Levels:

Inventory $1$ July $1$ October $31$ December

Pens $14,2002100023000$

Plastic $92001030014500$

Ink $86001220016000$

$4.$ Direct labour: Direct labour is $3$ minutes per pen at an hourly rate of $$23$ per Hour.

$5.$ Manufacturing overhead budget shows expected costs to be $130\%$ of direct labour cost.

Required:

$($a$)$ Prepare the Sales Budget for each Quarter $3$ and $4$

$($b$)$ Prepare the Production Budget for each Quarter $3$ and $4$

$($c$)$ Prepare the Direct Materials budget for each Quarter $3$ and $4$ for

Plastic and Ink materials.

$($d$)$ Prepare the Direct Labour Budget for each Quarter $3$ and $4.$

$($e$)$ Prepare the Manufacturing Overhead Budget for each Quarter $3$ and $4$