Shimmer Corporation manufactures and sells two types of decorative lamps, Knox and Ayer. It expects to manufacture 25,000 Knox lamps and 8,000 Ayer lamps in 2021. The following data are available for the year 2021. (Click the icon to view the data.) (Click the icon to view the December 31, 2021, production budget in units.) Calculate (a) the direct materials usage budget in quantity and dollars (label it Schedule 3A); (b) the direct materials purchase budget in quantity and dollars (label it Schedule 3B); and (c) the direct manufacturing labour costs budge Schedule 4) for the year ending December 31, 2021. (a) Begin by calculating the direct materials usage budget in quantity and then in dollars (label it Schedule 3A) for the year ending December 31, 2021. Schedule 3A: Direct Material Usage Budget in Quantity and Dollars for the Year Ending December 31, 2021 Production budget in units Physical Units Budget Direct materials required for Knox lamps Direct materials required for Ayer lamps Total quantity of direct materials to be used Cost Budget Available from beginning direct materials inventory (under a FIFO cost-flow assumption) Metal Fabric To be purchased and used this period Metal Material Metal Fabric Total Schedule 2: Production Budget (in Units) for the Year Ending December 31, 2021 kg metres Knox Ayer kg metres Budgeted units sales 25,400 8,000 kg metres Add target ending finished goods inventory Total required units 2,500 1,500 27,900 9,500 Deduct beginning finished goods inventory 2,900 1,500 25,000 8,000 Units of finished goods to be produced Print Done Data Direct materials Metal $ 4 per kilogram (same as in 2020) Fabric $ 5 per metre (same as in 2020) Direct manufacturing labour $ 17 per hour Content of Each Product Unit Metal Fabric Direct manufacturing labour Product Knox Ayer 2 kilograms 3 kilograms 1 metre 3 metres 0.1 hour 0.15 hour Direct Materials Metal Fabric Beginning inventory 10,000 kilograms 6,000 metres Target ending inventory 8,000 kilograms 4,000 metres - (c) Calculate the direct manufacturing labour costs budget (label it Schedule 4) for the year ending December 31, 2021. (Abbreviation used: DMLH = Direct manufacturing labour-hours. Enter the DMLH per unit to two decimal places.) Schedule 4: Direct Manufacturing Labour Costs Budget for the Year Ending December 31, 2021 Knox Ayer Total Output units produced DMLH per unit Total hours Hourly wage rate Total To be purchased and used this period Metal Fabric Direct materials to be used this period (b) Calculate the direct materials purchase budget in quantity and dollars (label it Schedule 3B) for the year ending December 31, 2021. Schedule 3B: Direct Material Purchases Budget for the Year Ending December 31, 2021 Materials Metal Fabric Total Physical Units Budget To be used in production kg metres Add target ending inventory kg metres Total requirements kg metres Deduct beginning inventory kg metres Purchases to be made kg metres Cost Budget Metal Fabric Direct materials to be purchased this period