2-35. Production and Purchases Budgets Drainage Solutions Culverts produces small culverts for water drainage under t Budgeted unit sales for the next several months are: two-lane din roads Month Sales 2300 1,800 September October 800 December.. At the beginning of September, 575 units of finished goods were in inventory. During the final thitd of the year, as road construction declines, plans are to have an inventory of finished goods equal to 25 percent of the following month's sales. Each unit of finished goods requires 600 pounds of raw mater- als at a cost of $5 per pound. Management wishes to maintain month-end inventories of raw materals equal to 50 percent of the following month's needs. Five hundred thousand pounds of raw materials were on hand at the start of September. Required a. Prepare a production budget for September, October, and November b. Prepare a purchases budget in units and dollars for September and October