Executive officers of Weston Company are wrestling with their budget for the next year. The following are two different sales estimates provided by two difference sources. Source of Estimate First Quarter Second Quarter Third Quarter Fourth Quarter Sales manager $ 385,000 $ 308,000 $ 272,000 $ 472,000 Marketing consultant 526,000 467,000 401,000 655,000 Westons past experience indicates that cost of goods sold is about 60 percent of sales revenue. The company tries to maintain 10 percent of the next quarters expected cost of goods sold as the current quarters ending inventory. This years ending inventory is $31,000. Next years ending inventory is budgeted to be $32,000. Required a. Prepare an inventory purchases budget using the sales managers estimate. (Round your answers to the nearest whole dollar amount.) b. Prepare an inventory purchases budget using the marketing consultants estimate.