Xylia Ceramics makes and sells decorated vases for flower arrangements. As part of the master budget, following information is available for 2024: January February March April May June Estimated Sales 11,000 12,000 9,000 10,000 13,000 14,000 Sale Price $49.00 $50.00 $51.00 $52.00 $53.00 $53.00 Direct Manufacturing Labour Hour (DMLH) per unit 1.10 1.10 1.30 1.30 1.10 1.00 Wage per DMLH $17.00 $18.00 $20.00 $20.00 $20.00 $23.00 Cost of Materials $19.50 $20.00 $22.50 $22.50 $24.00 $24.00 XylixZa Ceramics expects to have 8,000 vases on hand at 31 December 2023, and it has a policy of carrying an end-of-month inventory of 40% of the following months sales. July 2024 sales are expected to be 10,000 vases. Document classification: Internal Page 3 Kaplan Business School Assessment Outline 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 an