The Neptune company produces two products, A and B. The company requires a sales volume for 2023 of 4000 units for Product A, and the required closing Finished Goods Inventory for this product is 9000 units. For Product B, the company predicts a sales volume of 6000 units, and has a required closing Finished Goods inventory of 5000 units. At present, the opening finished goods inventory for product A is 4000 units, while the opening inventory for Product B is 1000 units To produce these products, the following raw materials are required: Product A requires 2 kg of X and 3kg of Y per unit Product B requires 3kg of X and 5kg of Y per unit Cost per kg - $1 for X; $2.5 for Y In addition to the materials, Product A requires three hours of cutting and two hours of finishing per unit Product B requires requires one hour of cutting and three hours of finishing per unit. The direct labour rate is $13 per hour for cutting and $14 per hour for finishing.Determine the required production during 2023 in units for each product Determine the material cost of X and Y incurred to meet production during 2023 Determine the total direct labour cost for Neptune company