A sales budget is given below for one of the products manufactured by the OMI Co.: January February March April May June 25,000 units 40,000 units 65,000 units 45,000 units 35,000 units 30,000 units The inventory of finished goods at the end of each month must 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 three kilograms of specialized material. Since the production of this specialized material by OMI's 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: Prepare a budget to answer the following questions: What is the quantity of material to be purchased in January? (enter a positive number only with no dollar sign, commas, letters, or decimals) What is the quantity of material to be purchased in March ? (enter a positive number only with no dollar sign, commas, letters, or decimals )