Gillman Co. is forecasting sales of 61,100 units of product for August. To make one unit of finished product, 4 pounds of raw materials are required. Actual beginning and desired ending inventories of raw materials and finished goods are: August 1 (Actual) August 31 (Desired) Raw materials (pounds) 74,600 68,900 Finished goods (units) 5,970 8,800

Required:

a.	Calculate the number of units of product to be produced during August.

b.	Calculate the number of pounds of raw materials to be purchased during August.