I don't understand question B & C. kindly explain please

Sinar Sdn Bhd [SSB] manufactures and sells two types of automobile batteries, the Heavy Duty (HD) and the Long Life [LL]. Each unit of battery consumes two types of material. Mi and M2533 is preparing its annual budget for the year ending December 3], 2017. The Assistant Accountant provides the following data: Product Product HD LL Sales budget: Sales revenue RM9,000,000 RM4,800,000 Unit selling price RM20.00 RM30.00 Production budget: Beginning inventory finished 20,000 units 10,000 units goods Direct labour budget: Direct Labour time per unit Direct labour rate per hour Direct material Budget: Mi RM2.00 per kg M2 RM3.00 per kg Beginning direct Material: Ml - 500,000kg M2 300.000kg Additional information: Closing stock for finished products will be 10% higher than its opening stock and closing stock for materials will be 20% lower than its opening stock. Requed: Prepare the following budgets for the year for each product: a] Production budget (4 marks) b] Materials budget {16 marks] cl Direct labour budget