Carter Roberts Inc. sells household equipment to contractors within Manitoba. On June $30$th$,$ the company had inventories of $$462,500$ at a cost of $$25.$ The following budget assumptions are available for the third quarter of the year:

$$ Each month$$s sales are billed on the last day of the month.

$$ Customers are allowed $3\%$ discount if payment is made within $30$ days after the billing date. Receivables are recorded in the accounts at their gross amounts $($not net of discounts$).$

$$ The billings are collected as follows: $75\%$ within the discount period, $15\%$ percent by the end of the month and $8\%$ by the end of the following month. $2\%$ is uncollectible.

Purchase data are as follows:

$$ For both purchases of inventory merchandize and selling, general, and administrative expenses, $70\%$ is paid in the month purchased and the remainder in the following month.

$$ The number of units in each month$$s ending inventory equals $90\%$ percent of the next month$$s unit of sales.

$$ Selling, general, and administrative expenses, of which $$8,000$ is depreciation, equals $20\%$ of the current month$$s sales.

$$ Actual and projected sales are as follow:

Dollars Units

May $$675,40017,700$

June $690,80018,100$

July $680,20017,900$

August $649,80017,100$

September $684,00018,000$

October $695,40018,300$

Required:

Compute the following:

a$.$ Budgeted inventory purchases in dollars for July

b$.$ Budgeted inventory purchases in dollars for August

c$.$ Budgeted cash collections during July

d$.$ Budgeted cash disbursements during August

e$.$ The budgeted number of units of inventory to be purchased during September