Brian furniture, inc. manufactures a variety of desks, chairs, tables, and shelf units that are sold to public school systems throughout the midwest. The controller of the companys school desk division is currently preparing a budget for the second quarter in2018. The following sales forecast has been developed by the divisions sales manger:

April	6,500 desks and chair sets
May	7,500 desk and chair sets
June	9,000 desks and chair sets
July	8,700 desk and chair sets

The inventory of finished desk and chair sets at the end of each month must be equal to 30% of the budgeted sales for the next month. On April1 there will be 1,950 units of desk and chair sets on hand. Prepare a production budget and a materials purchases budget for April, May and June.