uarter 1 Quarter 2 Quarter 3 Quarter 4 Sales in units 90,000 79,000 80,000 92,000 Sales price per unit RM6 6.20 6.20 6.50 Desired ending finished goods inventory 5800 7000 6200 5400 Beginning finished goods inventory 5000 6800 7000 6200 Material required per unit pounds 3 3 3 3 Desired ending inventory 10,800 13,040 11,280 12,000 Beginning inventory 13,320 10,800 13,040 11,280 Cost of Material per unit RM0.90 Direct labour hours per unit 0.1 0.1 0.1 0.1 Direct labour rate per hour RM13 RM15 RM15 RM15 Using above information prepare following budget: a) Production budget b) Direct material Budget c) Direct labor budget