Delightal Corporation has the following sales budget for the selected six$-$month period:

MONTH

SALES IN UNITS

September

October

November

December

January

February

$30,000$

$40,000$

$70,000$

$50,000$

$60,000$

$40,000$

Company policy is to have an ending inventory of finished product equal to $20$ percent of the sales in units for the next month. Five pounds of material are required for each unit produced. Each pound of material costs $$10.$ The ending inventory level for material should equal $30$ percent of the production needs for the next month.

Required:

Prepare a production budget in units for October, November, and December.

Prepare a material purchases budget in pounds and dollars for October, November, and December.