Diva LTD is preparing its quarterly functional budgets for the year ending $31$ December $2022,$ using a four$-$monthly accounting period to take into account the seasonal nature of its sales, the company manufactures and sell one product. The forecast sales for the year are as follows:

$\backslash$table$[[$January to March,$9000$ units$],[$April to June,$7000$ units$],[$July to September,$8000$ units$]]$

It is company policy to carry a finished stock of $10\%$ of the next quarter sales. The standard selling price is $$80$ per unit.

Sales for October to December quarter, of $2022$ are expected to be $10000$ units.

The standard cost of one unit of finished product is:

$\backslash$table$[[$Material A$,4$kilos @ $ $5$ per kilo$],[$Material B$,2$kilos @ $ $6$ per Kilo$],[$Department X$,3$hours @ $ $4$ per hour$],[$Department Y$,5$hours @ $ $5$ per hour$]]$

No stocks of material are held.

Required:

Prepare the following budgets for each of the Quarters $($ January$-$March, April$-$June, July$-$September and in total where necessary$)$ periods for the year ending $31$ December $2022.$

a$)$ Sales budget $($in $$)$

$(1$ mark$)$

b$)$ Production budget $($in $$)$

$(6$ marks$)$

c$)$ Material usage budget in $($Kilos and $ of Material A and B$)$

$(6$ marks$)$

d$)$ Labour utilization budget for each of the departments $x$ and $Y($in hours$)$

$(6$ marks$)$

e$)$ Labour cost budget for each department $($in $$)$

$(6$ marks$)$