Phase Test 2 Dated: 15 June 2021 Tan Bhd manufactures two products namely, Product A and Product B. Planned sales for the year 2019 are as details given below: Prodest Units Unit selling price Product A75.000 RM45 Produce 120.000 RMO Both the products use two types of direct materials, namely X and Y: X costing RM0.90 per litre Y costing RM1.20 per litre Direct materials usages per unit are: Product X Altres per units litres per una Blites per milites per una Stocks are estimated to be: Year 2019 Finished unit, Direct materials (litres ABX Opening 5.000.000 27.000 50.000 Closing 500.000 33.000 55.000 REQUIRED: (a) Sales budget for Product A and Product B and in total (7 marks) (b) Production budget in quantities for Product A and Product B (8 marks) (e) Direct materials usage budget for X and Y in litres only (7 marks) (d) Purchases budget for direct materials in litres and total value for X and Y (8 marks)