Carmen Company sells jar candles. The sales forecast $($units$)$ for the coming months is:

$\backslash$table$[[$April$,220],[$May$,200],[$June$,240],[$July$,210],[$August$,180]]$

Each candle costs $$12.$ The ending inventory policy is $40\%$ of next month's sales needs. April $1$ inventory will be as expected under the policy. Carmen pays for purchases $30\%$ in the month of purchase and $70\%$ the following month. Accounts payable on April $1$ is $$2,790.$

Required:

a$.$ Prepare a purchases budget for the quarter ending June $30.$ Note: Deductible values must be indicated with a minus sign.

$\backslash$table$[[\backslash$table$[[$Merchandiso Purchases Budget $($Candles$)],[$For the Quarter Ending June $30]],,,,],[$Budgeted unit sales,April,May,,$],[$Plus: Ending inventory,,,,$],[$Less: Beginning inventory,,,,$],[$Budgeted purchases $($units$),,,,],[$Cost of merchandise $($per unit$),,,,],[$Total cost of merchandise purchases,,,,$]]$

b$.$ Prepare a cash payments budget for the quarter ending June $30.$

$\backslash$table$[[\backslash$table$[[$Budgotod Cash Payments $($Candles$)],[$For the Quarter Ending June $30]]],[$Budgeted merchandise purchases,April,May,June,Total$],[$Cash paid month of purchase $(30\%),,,,],[$Cash paid in month following $(70\%),,,,],[$Cash paid for merchandise purchases,,,,$]]$