Here is the sum 9-42 from the textbook based on it answer its part 7.

Master Budget 1. Sales Budget: Box C Box P Total Sales (in units) 9,000 24,000 * Sales price per unit $50.00 $35.00 Sales revenue $ 450,000 $ 840,000 * $ 1,290,000 2. Production Budget (in units): Box C Box P Sales 2,000 7,000 Add: Desired ending inventory 2,000 2,000 Total units needed 1 1,000 26,000 Deduct: Beginning inventory Production requirements 11,000 26,000 3. Raw material budget: PAPERBOARD Box C Box P Total Production requirements (number of boxes) 1 1,000 * 26,000 Raw material required per box (pounds) 34.00 15.00 Raw material required for production (pounds) 374,000 390,000 15,000 * Add: Desired ending raw-material inventory Total raw-material needs 505,000 Deduct: Beginning raw-material inventory Raw material to be purchased 505,000 Price (per pound) $ 6.00 Cost of purchases (paperboard) $ 1,767,500 *