answe B only please !!!

1st Quarter2nd Quarter 3rd Quarter 4th Quarter Budgeted unit sales 23,000 15,000 10,000 25,000 1. The following is the sales forecast of Mazon Corporation which makes and sells a product called a Minitab for the upcoming fiscal year: Past experience has shown that the ending inventory for each quarter is equal to 10% of the next quarter's sales in units. The company expect to start the first quarter with 4,000 units. The desired ending finished goods inventory at the end of 4th Quarter is 3,000 units. One Minitab requires 3.5 kilograms of the raw material Jurislon. The company wants to maintain monthly ending inventories of Jurislon equal to 20% of the following month's production needs. The beginning inventory of Jurislon on hand is 6,900 kilograms and the desire ending Jurislon for the 4th Quarter is 4,500 kilograms. The cost of Jurislon is $2.00 per kilogram. Required: [13 Marks] a. Prepare a production budget for the year showing number of units to be produced each quarter and for the year in total. (5 marks) b. Prepare direct materials budget by quarter and for the year in total. At the bottom of your budget, show the dollar amount of purchases for each quarter and for the year in total. (8 marks)