10)

The sales budget for Modesto Corp. shows that 20,600 units of Product A and 22,600 units of Product B are going to be sold for prices of $10.60 and $12.60, respectively. The desired ending inventory of Product A is 30% higher than its beginning inventory of 2,600 units. The beginning inventory of Product B is 3,100 units. The desired ending inventory of B is 3,600 units. Budgeted purchases of Product B for the year would be: