2 . a . Inventory purchases budget :" Febru - January ary March Quarter Budgeted cost of goods sold ........ 240, 000 360, 000 180,000 780, 000 Add desired end - ing inventory ........ 90,000 45,000 30,000 30, 000 Total needs ..... . 3.30, 000 405, 000 210, 000 $10, 000 Less beginning inventory ...... 50, 000 90,000 45, 000 50, 000 Required pur - chases . .... . .") 270, 000 315, 000 165, 000 750, 000