Carmen Company sells jar candles. The sales forecast (units) for the coming months is: Each candle costs $10. 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 $2,960. Required: a. Prepare a purchases budget for the quarter ending June 30 . Note: Deductible values must be indicated with a minus rign. b. Prepare a cash payments budget for the quarter ending June 30