The following information has been collected by ABC Factory for preparing the second-quarter 1 budget. 2 3 Expected unit sales for April 2023 4 Expected unit sales for May 2023 5 Expected unit sales for June 2023 6 Expected unit sales for July 2023 Expected unit sales for August 2023 7 Based on the experience in the home plant, the company keeps 10% of the next month's unit 3 sales in ending inventory. 9 Direct Materials 0 The combined quantity of direct materials used in each unit is 1.40 kg at a cost of $1.50 per kg. 1 This company likes to keep 10% of the materials needed for the next month in its ending inventory. 2 Direct Labour 3 Labour requires 15 minutes per unit for completion and is paid at an average rate of $10 per hour. a) For the second quarter of 2023, prepare a production budget. B 110,000 115,000 120,000 135,000 160,000

b. For the second quarter of 2023, prepare a direct materials budget. The following information has been collected by ABC Factory for preparing the second-quarter B budget. Expected unit sales for April 2023 Expected unit sales for May 2023 Expected unit sales for June 2023 Expected unit sales for July 2023 Expected unit sales for August 2023 110,000 115,000 120,000 135,000 Based on the experience in the home plant, the company keeps \10 of the next month's unit sales in ending inventory. Direct Materials The combined quantity of direct materials used in each unit is \\( 1.40 \\mathrm{~kg} \\) at a cost of \\( \\$ 1.50 \\) per kg. This company likes to keep \10 of the materials needed for the next month in its ending inventory. Direct Labour 160,000 Labour requires 15 minutes per unit for completion and is paid at an average rate of \\( \\$ 10 \\) per hour. a) For the second quarter of 2023, prepare a production budget. c. For the second quarter of 2023, prepare a direct labour budget