Crane Enterprises is a portable hot tub manufacturer. The company produces both 2-person and 4-person hot tubs. Matthew Young, the company's sales manager, prepared the following sales forecast for 2021. The forecasted sales prices include a 5 percent increase in the 2-person spa price and a 10 percent increase in the 4-person spa price, to cover anticipated increases in raw materials prices. a) Sales budget b) Production Budget \begin{tabular}{|l|r|r|r|r|r|} \hline & \multicolumn{1}{|l|}{ 1st quarter } & 2nd quarter & 3rd quarter & 4 th quarter & \multicolumn{1}{l|}{ Annual } \\ \hline Budgeted unit sales & 500 & 500 & 400 & 600 & 2,000 \\ \hline Budgeted ending inventory & 100 & 80 & 120 & 100 & 100 \\ \hline total units required & 600 & 580 & 520 & 700 & 2,100 \\ \hline Beginning inventory & 80 & 100 & 80 & 120 & 50 \\ \hline Budgeted production & 520 & 480 & 580 & \\ \hline \end{tabular} Each 2-person spa requires a pump motor, which Crane purchases for $160. On December 31,2020, Crane had 400 pump motors in inventory. Damage during the installation process results in a standard quantity of 1.20 motors per spa. Because of recent delivery problems, Crane wants to maintain an ending inventory equal to 50 percent of the following quarter's production needs. Since the supplier has assured Crane that the delivery issues will be resolved by the end of December, Crane wants only 300 motors in inventory on December 31,2021. Prepare the purchases budget for motors for 2021. (Round Standard pump motors per spa into 1 decimal place, e.g. 12.2.)