It was autumn, Sues favorite time of yearand busiest time of year, too. She works at a company that produces apple$-$pie filling: sweet, yet a little tart, with just a touch of cinnamonso tasty! And with ripe apples from local suppliers being in season, her company is ramping up production. The following expectations are in place for this last quarter of the year. October November December January Sales forecast $($units$)18,00025,00020,00012,000$ Additional information: Budgeted selling price is $$3$ per unit. Desired ending inventory of finished goods is $20\%$ of next months sales. Desired ending inventory of apples is $25\%$ of next months production needs for October and November, and $10\%$ of next months production needs for December. Desired ending inventory of spice mix is $20\%$ of next months production needs. Each finished unit requires $2$ pounds of apples. Each finished unit requires cup of spice mix. Cost per pound of apples is $$0\mathrm{.}40.$ Cost per cup of spice mix is $$0\mathrm{.}30.$ Estimated production for January is $10,000$ units. On September $30,$ the company held exactly its desired levels for both DM Inventory and FG Inventory. Required a$.$ Prepare the production budget for apple$-$pie filling for the fourth quarter. b$.$ Prepare the fourth$-$quarter DM purchases budget for $(1)$ apples and $(2)$ spice mix. c$.$ Explain a plausible reason why the companys desired ending inventory percentages for these direct materials are different.

Karen Congo Farmer; Amy Fredin. Cost Accounting: With Integrated Data Analytics, $1$st Edition $($p$.6-45).$ Kindle Edition. please explain it clearly.