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　　The following information is required for Questions
　　1.19 and 1.20X Ltd is preparing its budgets for the forthcoming year.The estimated sales for the first four months of the forthcoming year are as follows:
　　Month 1    6,000 units
　　Month 2    7,000 units
　　Month 3    5,500 units
　　Month 4    6,000 units
　　40% of each month’s sales units are to be produced in the month of sale and the balance is to be producedin the previous month.
　　50% of the direct materials required for each month’s production will be purchased in the previous monthand the balance in the month of production.The direct material cost is budgeted to be ?5 per unit.Space for workings to 1.19 and 1.201.
　　1.19 The production budget in units for Month 1 will be
　　A2,400 units.
　　B5,200 units.
　　C6,000 units.
　　D6,600 units.
　　1.20 The material cost budget for Month 2 will be
　　A?29,750
　　B?30,500
　　C?31,750
　　D?35,00
　　1.21When calculating the material purchases budget, the quantity to be purchased equals
　　Amaterial usage + materials closing stock – materials opening stock
　　Bmaterial usage – materials closing stock + materials opening stock
　　Cmaterial usage – materials closing stock – materials opening stock
　　Dmaterial usage + materials closing stock + materials opening stock
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