Xylia Ceramics makes and sells decorated vases for flower arrangements. As part of the master budget, following information is available for 2024: Jan Feb Mar April May June estimated sales 10,000 12,000 8,000 7,000 11,000 12,000 sale price 82.00 82.00 85.00 85.00 84.50 84.50 direct Manufacturing labour hour per unit 1.40 1.40 1.50 1.50 1.30 1.20 Wage per DMLH 23.50 23.50 25.00 25.50 26.50 26.00 Cost of material 24.00 24.00 21.50 21.50 25.00 28.00 XylixZa Ceramics expects to have 5,000 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 9,000 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 and total cost. 2. Provide 3 recommendations to Xylia Ceramics to assist with improved profitability and explain how they will be successful.