Gate Co$.$ budgeted to sell $120,000$ aluminum posts $($units$)$ this period. Production of one

unit requires four $(4)$ pounds of aluminum. The beginning inventory and the desired ending

inventory are as follows:

Beginning Target

Inventory Ending Inventory

Posts $($units$)14,00010,000$

Aluminum $($pounds$)36,00024,000$

a$.$ Calculate the budgeted number of production posts $($units$)$ needed during the period to meet

budgeted sales.