AMZ Corporation produces a single product that requires three yards of direct materials to produce each unit. AMZ has the following budgeted information related to this product for the next five months:  units to cost of direct materials  be produced to be purchased  August 37,100 $385,020 September ? $464,430 October 33,000 $444,600 November 28,800 ? December 28,700 ? AMZ wants to maintain monthly ending inventories of direct materials equal to 80% of the next month's production needs. The cost of direct materials is $5 per yard. Part A.) Calculate the number of units budgeted to be produced in September.

Part B.) Calculate the budgeted direct materials inventory account balance at November 30.