You have been presented with the following information by the Budget Committee of the organisation in which you work: Sales forecast January April 2017 Details T-Squares Dividers Expected selling price per unit $300 $500 Sales Volume forecast: January 2 000 units 1 000 units February 2 500 units 1 500units March 3 000 units 1 000 units April 2 000 units 1 200 units Additional information: (i) Beginning inventories: T-squares 300 units; Dividers 200 units. (ii) The ending inventory for each product at the end of each month is to be maintained at 20% of the budgeted sales for the next month. (iii) At the start of January 2017 there are 700 T-squares and 300 dividers on hand. (iv) To make one T-square, four (4) units of raw material lumber are used, while five (5) units of raw material aluminium are used to make one divider. Required: (a) The Sales Budget for both products for January to March 2017. (b) The Production Budgets for both products for January to March 2017. (c) The Direct material usage budget.