Xylia Ceramics makes and sells decorated vases for flower arrangements. As part of the master budget, following information is available for 2024:

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.