The June Company produces two products, A and B. The company predicts a sales volume for 20X8 of 10,000 units for product A with a required closing finished goods inventory of 2,000 units. For product B the company predicts a sales volume of 12,000 units and a required closing finished goods inventory of 3,000 units. At present the opening finished goods inventory for product A is 7,000 units while the inventory for product B contains 9,000 units. To produce these products the following raw materials are required: Cost per kg A B X $2.00 2 kg Y 2.50 1 kg 1 kg Z 1.25 3 kg In addition to the materials, product A requires three hours of cutting and two hours of finishing. Product B requires one hour of cutting and three hours of finishing. The direct labor rate for cutting is $5.00 per hour and $10.00 per hour for finishing. Required a. Prepare a production budget in units. b. Prepare a direct materials budget for product B only. c. Prepare a direct labor budget for product A only.