Ingles Corporation is a manufacturer of tables. 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 months sales are in the current months finished goods inventory. Ingles also purchases sufficient materials to ensure that the current months ending materials inventory is 60 percent of the following months direct materials required for production. Ingles sales budget in units for the next quarter is as follows: July 2,450 August 2,900 September 2,100 Ingles ending inventories in units for July 31 are as follows: Finished goods 1,900 Materials (legs) 4,000

Requirements: 1. Prepare Ingles production budget for tables in August. 2. Prepare Ingles August direct materials purchases budget for table legs. 3. How many employees will be required for the Assembly Department in August? Fractional employees are acceptable since employees can be hired on a part-time basis. Assume a 40-hour week and a 4-week month.