A manufacturing company makes a single product. The sales forecast for September is 11,800 units. Each unit uses 10 kg of material A and 6 kg of material B. Material A costs £6.50 per kg and B costs £9 per kg.

The anticipated inventory levels at the beginning and end of September are:

1 September 30 September Finished products 2,800 units 3,600 units Unused material A 700 kg 500 kg Unused material B 400 kg 900 kg Produce the following budget figures for the month of September:

(a) Production of finished units

(b) Materials usage of A and B in kg

(c) Materials purchases of A and B in kg and £.