The company produces two different products: Product A and Product B. Direct materials inventory and finished goods inventory are costed using the first-in, first-out (FIFO) method. There are two types of Direct Material: Material A and Material B. The following data are available for the 2020 budget: Direct materials: Material A 7 BD per kg Material B 10 BD per kg Direct manufacturing labor_20 BD per hour. Content of Each Product Unit Product A Product B Material A 12 kg 12 kg Material B 6 kg 8 kg Direct manufacturing labor 4 hours 6 hours Products Product A 50,000 600 BD Expected sales in units Selling price Target ending inventory in units Beginning inventory in units Beginning inventory in dollars Product B 10,000 800 BD 500 500 262,000 BD 11,000 1,000 384,000 BD Direct Materials Material A Material B Beginning Inventory 70,000 kg 60,000 kg Target ending inventory 80,000 kg 20,000 kg Required: What would be the production budget for this company? Show the calculations. (2 Marks)