A sales budget is given below for one of the products manufactured by the Key Company January February March April May June 36,000 units 21,000 units 61,000 units 41,000 units 31,000 units 25,000 units The inventory of finished goods at the end of each month should equal 20% of the next month's sales. However, on December 31 the finished goods inventory totaled only 4,000 units. Each unit of product requires four (4) specialized electrical switches. Since the production of these specialized switches by Keys suppliers is sometimes irregular, the company has a policy of maintaining an ending inventory at the end of each month equal to 30% of the next month's production needs. This requirement had been met on January 1 of the current year, Required: (To receive full credit for an answer, you must show your work) 5 pts each a What is the required number of units that need to be prepared in February? b. What is the total amount of required purchases for January