Add direct materials and direct labor budgets to the given information:

add a table for direct material budget and direct labour budget to the information given just like the example given in green table:

Assume any quantity for standard direct material and direct labour per unit

The four quarters 1 quarter 10,000 unit 2 quarter 11,000 unit 3 quarter 15,000 unit 4 quarter 14,000 unit The sales are expected to have an increase of 10% Sales budget year ending 31 December 2021 Quarters 1 2 3 year Prior year sales 10,000 11,000 15,000 14,000 50,000 unit Increase of 10% 1.10 1.10 1.10 1.10 1.10 Sales (unit) 11,000 12,100 16,500 15,400 55,000 Sales price/unit 5 5 5 5 5 AED Sales revenue 55,000 AED 60,500 AED 82500 AED 77,000 AED 265000 AED Production budget year ending 31 December 2021 Quarters 1 2 3 4 year Budget sales 11,000 12,100 16,500 15,400 55,000 + desired ending finished 500 200 150 300 300 goods inventory Total finished goods 11,500 12,300 16,650 15,800 56,250 inventory -beginning finished goods 300 100 200 250 300 inventory Unites to be produced 11,200 12,200 16,450 15,550 55,400 Example for direct labor budget table: Quarter 2 3 Year Units to be produced (from production budget) Direct labor hours per unit Total direct labor hours needed in production Labor rate per hour Total direct labor cost Direct labor cost per unit 81,600 x 0.20 16,320 $12 $195,840 98,400 X 0.20 19,680 $12 $236,160 118,400 x 0.20 23.680 $12 $284,160 102,600 x 0.20 20,520 $12 $246,240 401,000 x 0.20 80,200 X $12 $962.400 $ 2.40