Crest Products expects the following sales of its single product:

$\backslash$table$[[,],[$September$,$Units$],[$October$,18,900],[$November$,21,000],[$December$,21,200],[$January$,19,100]]$

Required:

Crest has an ending finished goods inventory policy of $30\%$ ?of the next month's sales needs. September $1$ ?inventory is projected to be $6,700$ ?units. Each finished unit requires $2$ ?units of Component $x$ ?and $3$ ?units of Component Z$.$ ?August $1$ ?materials inventory includes $4,000$ ?units of Component $x$ ?and $146,000$ ?units of Component $Z.$ ?Crest desires to maintain a Component $x$ ?inventory equal to $10\%$ ?of next month's production needs and a Component $Z$ ?inventory equal to $20\%$ ?of next month's production needs.

a$.$ ?Prepare aproduction budget for Crest for the quarter ending December $31.$

b$.$ ?Prepare a direct materials purchases budget for Component $Z$ ?for quarter ending December $31.$ ?Assume a desired ending inventory for Component $Z$ ?of $13,000$ ?units at December $31,$ ?and a constant unit cost of $$4$ ?per $lb.$

$\backslash$table$[[\backslash$table$[[$Crest Products$],[$Direct Materials Purchases Budget $($Component Z$)],[$For the Quarter Ending December $31]]],[,$October,November,December,Total$],[$Budgeted production $($units$)],[$Direct materials requirements per unit$],[$Total direct material needed$],[$Plus: Ending inventory,,,,$13,000],[$Less: Beginning inventory,$(12,636),(12,342),(11,640),12,636],[$Total purchases of Component $Z$