(c)	Prepare a production budget in units, by month and in total, for the fourth quarter of 2010. (Amounts to be deducted should be indicated with minus sign.)

	October	November	December	Total
Beginning inventory of finished goods
Units to be produced
Goods available for sale
Desired ending inventory of finished goods (30% of next month's budgeted sales)
Quantity of goods sold

(d)	Prepare a materials purchases budget in pounds, by month and in total, for the fourth quarter of 2010.(Amounts to be deducted should be indicated with minus sign.)

	October	November	December	Total
Beginning inventory of raw materials
Purchases of raw materials
Raw materials available for use
Desired ending inventory of raw materials (40% of next month's estimated usage)
Quantity of raw materials to be used in production