$2.$ Brothers Inc. manufactures fidget spinner toy, Management is now preparing detailed budgets for the third quarter, and has assembled the following information to assist in preparing the budget:

July August September October

Sales $($in units$)12,00015,00010,0009,000$

a$.$ The finished goods inventory on hand at the end of each month must be equal to $10\%$ of the next month$$s sales. The inventory of finished goods on hand on June $30$ is budgeted to be $2,400$ units.