Gillman Co. is forecasting sales of 62,600 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 as follows:

August 1(Actual)			August 31 (Desired)
Raw materials (pounds)		73,300			68,800
Finished goods (units)		5,560			8,590

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.