Keep-it-Hot Inc. manufactures popular thermoses. On June 30, the company had 1,000 thermoses in inventory. Each thermos sells for $80.00. The company's policy is to maintain a thermos inventory equal to 10% of next month's sales. The company expects the following sales activity for the third quarter of the year:

July 7,000 units

August 15,000 units

September 10,000 units

In addition, October's sales are expected to be 9,000 units.

A. sales budget for the third quarter of the year.

B. a budget for the second quarter of the year showing the projected cost of the direct materials (plastic) that will be needed