Karen works in a company that manufactures shirts for school uniforms. For the past two years, she has been handling the production department's budgets for the company. The company has a policy to stock 10% of next month's sales in finished goods (FG) inventory and 20% of direct material inventory from the next month's direct materials (DM) requirement. The following production budget was in place for the current quarter of the year. Oct. Nov. Dec. Quarter Budgeted Sales 3200 3150 3600 9950 Targeted Ending FG Inventory 315 Total units required 3515 3510 3600 Beginning FG Inventory 320 315 360 320 Budgeted Units to be produced 3195 3195 3240 9630 Assume that the quantity of direct material required is 2 meters