7. XYZ company had budget sales of £120,000, direct materials of £40,000 and direct labour of £30,000. Actual sales where 25% up on budget. Calculate the flexed budget figures for XYZ company.

A. Sales £120,000, direct materials £40,000 and direct labour £30,000

B. Sales £120,000, direct materials £50,000 and direct labour £37,500

C. Sales £150,000, direct materials £50,000 and direct labour £37,500

D. Sales £150,000, direct materials £40,000 and direct labour £30,000