Casual Ltd provides the following budgeted information for the six months ending 30 June 2015.

Month	Sales (units)	Wages ($)	Overhead expenses
January	4000	60 000	50 000
February	4800	75 000	62 000
March	5000	85 000	75 000
April	4000	90 000	60 000
May	4400	94 000	70 000
June	5200	96 000	82 000

Additional information:

1. Units are purchased at $150 each and purchasing is planned so that the inventory on hand at the end of a month is sufficient to meet the forecast sales target for the following one and a half months.

2. All sales are made on credit at $250 per unit. Payment for half a months sales is received in the following month and the remainder in the month after that.

3. All purchases are made on credit terms and are paid for in the month following purchase.

4. Wages are paid for in the month in which they are incurred. A month credit is obtained on overhead expenses.

5. Capital expenditure of $150 000 will be paid for in April.

6. At 1 January 2015 it is expected that inventory will amount to 6000 units.

7. At 1 March 2015 the estimated cash at the bank is $200 000

Required :

1. (a) The purchases budget in units for the four months from January to May 2015.

2. (b) The cash Budget for the three months of March, April and May 2015.