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. Weston's past experience indicates that cost of goods sold is about 55 percent of sales revenue. The company tries to maintain 15 percent of the next quarter's expected cost of goods sold as the current quarter's ending inventory. This year's ending inventory is exist20,000. Next year's ending inventory is budgeted to be exist21,000. a. Prepare an inventory purchases budget using the sales manager's estimate. (Round your answers the nearest whole dollar amount.) b. Prepare an inventory purchases budget using the marketing consultant's estimate