(Production and purchases budgets) Aurora Products has prepared the following unit sales forecast for 2000:

January–June July–December Total Sales 380,000 420,000 800,000 Estimated ending finished goods inventories are 30,000 units at December 31, 1999; 76,000 units at June 30; and 90,000 units at December 31, 2000.

In manufacturing each unit of this product, Aurora Products uses five pounds of Material A and three gallons of Material B. The company carries no Work in Process Inventory. Direct material ending inventories are projected as follows:

December 31, 1999 June 30, 2000 December 31, 2000 Material A (in pounds) 200,000 250,000 300,000 Material B (in gallons) 140,000 160,000 200,000 Prepare a production and purchases budget for each semiannual period of 2000.