136. Schrank Company is trying to decide how many units of merchandise to order each month. The company's policy is to have 25% of the next month's sales in inventory at the end of each month. Projected sales for August, September, and October are 44,000 units, 34,000 units, and 54,000 units, respectively. How many units must be purchased in September?

136B. The sales budget for Modesto Corp. shows that 21,100 units of Product A and 23,100 units of Product B are going to be sold for prices of $11.10 and $13.10, respectively. The desired ending inventory of Product A is 10% higher than its beginning inventory of 3,100 units. The beginning inventory of Product B is 3,600 units. The desired ending inventory of B is 4,100 units. Budgeted purchases of Product A for the year would be: