Crane Specialties, a retailer of West African food products, has completed the following sales forecast for the coming year:

January		$37,000		July		$39,000
February		39,000		August		37,000
March		32,200		September		33,200
April		40,300		October		40,300
May		35,800		November		48,000
June		31,000		December		52,500

Crane Specialties maintains an ending inventory level of 60 percent of the following months cost of goods sold. The companys cost of goods sold is 30 percent of sales.

Prepare Crane Specialties purchases budget for June and July.