Master Budgets: Purchases Budget Shannon Corp. is preparing the master budget for the coming quarter and has determined the following for the first quarter: Expected Sales in January Expected Sales in February 12,000 units 10,000 units Expected Sales in March 9,000 units Budgeted inventory, December 31 Safety stock % 1,800 units 15% of the next month's sales Required: Calculate how many units Shannon will budget to purchase in January & February