Budgeted sales are as follows for Russell Union: 25,000 units January 40,000 units February 65,000 units March 45,000 units April 35,000 units May 30,000 units June Finished Goods. The inventory of finished goods at the end of each month must equal 25% of the next month's sales. Assume on December 31 the finished goods inventory totaled 5,000 units. Raw Materials Each unit of product requires 3 (three) pounds of material. The company has a policy of maintaining an ending raw materials 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: a. Prepare a budget showing the required production each month for January and February b. Prepare a DM purchases budget showing the quantity of specialized material to be purchased each month for January and February