the budgeted direct cost input for each product in 2020 are follows: For Olympique, 4 yards of red fabric, 0 blue fabric, 1 olympique logo patches, 0 victoria aces logo patches, 3 hours' direct manufacturing labour. For Victoria Aces, 0 yards of red fabric, 5 blue fabric, 0 olympique logo patches, 1 victoria aces logo patches, 4 hours' direct manufacturing labour. Then the data pertaining the DM for March 2020 are as follows: actual beginning DM inventories, Mar 1 , 2020. For Olympique,35 yards of red fabric, 0 blue fabric, 45 olympique logo patches, 0 victoria aces logo patches. For Victoria Aces , 0 yards of red fabric, 15 blue fabric, 0 olympique logo patches, 60 victoria aces logo patches. Meanwhile for target ending DM inventories, Mar 31, 2020. For Olympique,25 yards of red fabric, 0 blue fabric, 25 olympique logo patches, 0 victoria aces logo patches. For Victoria Aces , 0 yards of red fabric, 25 blue fabric, 0 olympique logo patches, 25 victoria aces logo patches. And the unit cost data for direct cost inputs pertaining to Feb 2020 and Mar 2020 are as follows: Feb(actual) : Red fabric ( per yard) :$9, Blue fabric :$12, Olympique logo(per patch): $7, victoria aces(per patch): 6, manufacturing labour cost per hour:26. March (budgeted) : Red fabric ( per yard) :$10, Blue fabric :$11, Olympique logo(per patch): $7, victoria aces(per patch): 8, manufacturing labour cost per hour:27