Midland Company buys tiles and prints different designs on them for souvenir and gift stores. It buys the tiles from a small company in Europe, so at all times it keeps on hand a stock equal to the tiles needed for three months sales. The tiles cost $1.00 each and must be paid for in cash. The company has 27,000 tiles in stock. Sales estimates, based on contracts received, are as follows for the next six months:

January		11,800
February		17,300
March		13,800
April		14,000
May		10,500
June		7,100

Required:

a. & b. Estimate purchases (in units) and cash required to make purchases in January, February, and March.