(Material purchases budget) Brennan Ski Company has projected sales of 21,480 ski boots in September. Each pair of boots requires 2.5 linear feet of leather.

The beginning inventory of leather and boots, respectively, are 2,500 yards and 1,154 pairs. Brennan Ski wants to have 9,000 yards of leather and 3,800 pair of boots at the end of September due to high sales projections for the winter months. The leather comes in standard widths. Therefore, to convert linear feet to yards, divide by