Xylia Ceramics makes and sells decorated vases for flower arrangements. As part of the master budget, following information is available for 2024: Estimated Sales Sale Price Direct Manufacturing Labour Hour (DMLH) per unit Wage per DMLH Cost of Materials January 10,000 $52.00 1.40 $18.50 $15.00 February 12,000 March April May June 12,000 8,000 7,000 11,000 $53.00 $54.00 $55.00 $56.00 1.50 $60.00 1.40 1.50 1.30 1.20 $18.50 $20.50 $20.50 $25.00 $16.00 $17.50 $19.00 $22.00 $26.00 $23.00 XylixZa Ceramics expects to have 7,500 vases on hand at 31 December 2023, and it has a policy of carrying an end-of-month inventory of 30% of the following month's sales. July 2024 sales are expected to be 13,000 vases. Required: 1. Prepare a sales budget, production budget and a direct manufacturing labour budget for Xylia Ceramics month-by-month for the first 6 months of 2024. The direct manufacturing labour budget should include labour-hours and total cost. 2. Provide 3 recommendations to Xylia Ceramics to assist with improved profitability and explain how they will be successful.