The production department of Zan Corporation has submitted Lie following forecast of units to be produced by quarter for the upcoming fiscal year: In addition, 7,700 grams of raw materials inventory is on hand at the start of the ist quarter and the beginning accounts payable for the Ist quarter is $4,580. Each unit requires 9.70 grams of raw material that costs $1.60 per gram. Management desires to end each quarter with an inventory of raw materials equal to 20% of the following quarter's production needs. The desired ending inventory for the 4 th quarter is 9700 grams. Management plans to pay for 80% of raw materiai purchases in the quarter acquired and 20% in the following quarter, Each unit requires 0.40 direct labour-hours and direct labourers are paid $810 per hour. Required: 1. Prepare the company's direct materials purchases budget and schedule of expected cash disbursements for materials for the upcoming fiscal year. Schedule of Expected Cash Disbursements for Materials 2. Prepare the company's direct labour budget for the upcoming fiscal year, assuming that the direct labour workforce is adjusted each quarter to match the number of hours required to produce the forecast number of units produced