Lisa has a womens fashion wear shop on the high street in the West End of London. She expects to have 1,000 left in the bank at the end of May. She is concerned about her plans to purchase womens fashion wear over the summer and the effects it will have on her bank balance.

Thus she has forecast her volume and pattern of sales for the coming months of June, July, August and September. Lisa has also calculated the expenses incurred running the business for the three months of June July and August. Nadia's forecasts for the next few months are:

		|------------	-------------	Pattern of sales	-------------	------------|
Product	Vol. of Sales for 4 months	Jun	Jul	Aug	Sept	Total
fashion wear (units)	2,000	870	609	435	87	2000

Opening stock of a month is 75% of that months sales. Purchase price is 9.20/unit and Selling price is 29.90/unit. Purchases and sales are both in cash.

Expenses	Cost for 3 months ()	Pattern of expenses
Wages	18,000	Paid evenly throughout the period
Rent	15,000	Paid quarterly in January, April, July and October
Depreciation of fittings	3,600	Charged equally throughout the period
Refurbishment of shop	8,500	Paid quarterly in March, June, September and December
Total expenses	45,100

Prepare the following budgets:

The sales and purchases budget in units for the 3 months; (15 marks)