Crest Products expects the following sales of its single product:

$\backslash$table$[[,$Units$],[$September$,20,800],[$October$,18,200],[$November$,20,700],[$December$,17,600],[$January$,18,700]]$

Required: $7,600$ units. Each finished unit requires $2$ units of Component $x$ and $3$ units of Component $Z.$ August $1$ materials inventory includes $3,000$ units of Component $x$ and $144,000$ units of Component $Z.$ Crest desires to maintain a Component $x$ inventory equal to $10\%$ next month's production needs and a Component $Z$ inventory equal to $20\%$ of next month's production needs.

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

$\backslash$table$[[\backslash$table$[[$Crest Products$],[$Production Budget$],[$For the Quarter Ending December $31]]],[$Budgeted unit sales,October,November,December,Total$],[$Plus: Ending finished goods inventory,,,,$],[$Less: Beginning finished goods inventory,,,,$],[$Budgeted production $($units$),,,,]]$

b$.$ Prepare a direct materials purchases budget for Component $Z$ for quarter ending December $31.$ Assume a desired ending invent for Component $Z$ of $11,000$ 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$],[\backslash$table$[[$Budgeted production $($units$)],[$Direct materials requirements per unit$]]],[\backslash$table$[[$Direct materials requirements per unit$],[$Total direct material needed$]]],[\backslash$table$[[$Total direct material needed$],[$Plus: Ending inventory$]]],[$Plus: Ending inventory,,,,$11,000],[$Less: Beginning inventory,$(11,370),(11,862),(10,758),11,370],[$Total purchases of Component Z$],[$Cost of Component $Z$