Stormont Ltd produces and sells a single product called Flash. The company is now preparing its budget for the 4 quarters ending 31^st December 2023.

The marketing director has already produced the sales budget in units for each of the 4 quarters for 2023 and has provided you with this information in the table below:

Quarter	1	2	3	4
Budgeted sales units	22,400	25,000	26,200	19,500

Sales units for the first two quarters of 2024 are estimated at 23,400 and 24,100 units respectively.

Each unit of Flash requires 5 kilograms (kg) of material Z and 48 minutes of labour to be manufactured. Material Z costs 3 per kg and labour is paid 12 per hour.

The companys policy is to have a closing inventory of finished goods equal to 10% of next quarters sales and a closing inventory of material Z equal to 20% of next quarters production requirements (usage). Closing inventory at the end of quarter 4 in 2022 were 2,240 units of Flash and 22,660 kg of material Z.

Required

Produce the following budgets for each of the four quarters for 2023 for Stormont Ltd.

• Production budget in units of Flash
• Material Z purchases budget in kg and
• Labour budget in hours and