Ingles Corporation is a manufacturer of tables sold to schools, restaurants, hotels, and other institutions. The table tops are manufactured by Ingles, but the table legs are purchased from an outside supplier. The Assembly Department takes a manufactured table top and attaches the four purchased table legs. It takes $16$ minutes of labor to assemble a table. The company follows a policy of producing enough tables to ensure that $40$ percent of next month's sales are in the finished goods inventory. Ingles also purchases sufficient materials to ensure that materials inventory is $60$ percent of the following month's scheduled production. Ingles's sales budget in units for the next quarter is as follows:

$\backslash$table$[[$July$,2,450],[$August$,2,900],[$September$,2,100]]$

Ingles's ending inventories in units for July $31$ are as follows:

$\backslash$table$[[$Finished goods,$1,900],[$Materials $($legs$),4,000]]$