Question 3 (15 marks) In your role as Financial Manager you are responsible for the budget preparation for the year ended 31 December 2017 The other managers nexperienced and you decide to do the budget on your are C own You have accumulated the following data Finished product: Product A Product B Forecasted sales (units) 8 500 9 500 Selling price per unit R132 50 R252 00 Inventory opening balance (units) 560 345 Closing inventory (Units) 600 800 Raw Materials Product A Product B Materal CD (kg per unit) 10 12 Purchase price per unit R12 50 R15 60 Opening Balance (kg's) 23 500 kg's Closing Balance (kg's) 27 500kg's Required Prepare the following budgets a) Production budget (Units) (5) b) Direct material usage budget (Kg's) (4) (6) Direct matenal purchase budget (Rands) c)