Venus Patisserie manufactures various bakery products and cakes. The standard cost of one birthday cake baked in the patisserie is as follows: The estimated cost per kg of flour is 1.60TL, and sugar and spices are 2TL. Venus Patisserie pays its workers a direct labor fee of 15TL per hour. It is estimated that 10,000 birthday cakes will be sold in 2018 . The inventories at the beginning of the period are as follows: - Finished stock (baked cakes) 800 unit, - Flour 1.800kg - Sugar and spice 2.500kg The expectations for the desired end-of-period stocks are as follows: - Finished stock 1.600 units, - Flour 2.200kg - Sugar and spice 3.600kg REQUIRED: a) Prepare the production budget. b) Prepare the raw material purchasing budget. c) Prepare the direct labor budget