J Company produces a product that takes 3 ounces of material per unit. The material cost of $.25 per ounce. The companys inventory policy requires that sufficient materials be in ending monthly inventory to satisfy 30 percent of the following months production needs. Inventory at the beginning of October equals exactly the amount needed to satisfy the inventory policy. J Company has projected production of 40,000 units in October; 80,000 units in November; 50,000 units in December; and 60,000 units in January of next year. Prepare a direct materials purchases budget for materials for the last quarter of the current year showing purchases in units and in dollars for each month and for the quarter in total.

For less: beginning inventory, how did you get 36,000? please help me solve.