Gillman Co. is forecasting sales of 61,800 units of product for August. To make one unit of finished product, 5 pounds of raw materials are required. Actual beginning and desired ending inventories of raw materials and finished goods are as follows:

	August 1 (Actual)			August 31 (Desired)
Raw materials (pounds)		74,300			67,500
Finished goods (units)		5,150			8,930

Required:

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

Number of units be produced

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

Number of pounds purchased