) Lubriderm Corporation has the following budgeted unit sales for the next six-month period: Month Unit Sales June 90,000 July 120,000 August 210,000 September 150,000 October 180,000 November 120,000 There were 30,000 units of finished goods in inventory at the beginning of June. Plans are to have an inventory of finished products that equal 20% of the unit sales for the next month. Five pounds of materials are required for each unit produced. Each pound of material costs $8. Inventory levels for materials are equal to 30% of next month sales. Materials inventory on June 1 was 15,000 pounds. Required - Create the Production Budget (in units) and Direct Materials Purchases Budget (in pounds) for September.