I need help with part c (the last two images); please explain as well.

Cullumber Enterprises is a portable hot tub manufacturer. The company produces both 2-person and 4-person hot tubs. Mark Harris, the company's sales manager, prepared the following sales forecast for 2021. The forecasted sales prices include a 5 percent increase in the 2-person spa price and a 10 percent increase in the 4-person spa price, to cover anticipated increases in raw materials prices. Dranarorillimhar'c ealac hidrat far OnO1 On December 31, 2020, Cullumber had 110, 2-person spas in stock-fewer than the desired inventory level of 130 , based on the following quarter's sales. The company has budgeted for sales of 450, 2-person spas in the first quarter of 2022. Prepare the 2021 production budget for 2-person spas. On December 31, 2020, Cullumber had 110, 2-person spas in stock-fewer than the desired inventory level of 130 , based on the following quarter's sales. The company has budgeted for sales of 450, 2-person spas in the first quarter of 2022. Prepare the 2021 production budget for 2-person spas. Each 2-person spa requires a pump motor, which Cullumber purchases for $180. On December 31,2020 , Cullumber had 400 pump motors in inventory. Damage during the installation process results in a standard quantity of 1.20 motors per spa. Because of recent delivery problems, Cullumber wants to maintain an ending inventory equal to 50 percent of the following quarter's production needs. Since the supplier has assured Cullumber that the delivery issues will be resolved by the end of December, Cullumber wants only 300 motors in inventory on December 31,2021. Each 2-person spa requires a pump motor, which Cullumber purchases for $180. On December 31,2020 , Cullumber had 400 pump motors in inventory. Damage during the installation process results in a standard quantity of 1.20 motors per spa. Because of recent delivery problems, Cullumber wants to maintain an ending inventory equal to 50 percent of the following quarter's production needs. Since the supplier has assured Cullumber that the delivery issues will be resolved by the end of December, Cullumber wants only 300 motors in inventory on December 31, 2021