Oakley Wholesale Hardware and Supplies $($OWHS$)$ sells tools, lumber, and other remodeling supplies to commercial contractors. The company controller is compiling cash and other budget information for July, August, and September. On June $30,$ the company had inventories of $$462,500.$

OWHS sells a wide variety of products, but for budgeting and inventory planning purposes, the company has developed a standard "unit" of inventory that reflects roughly the mix and purchase costs of the items found in inventory and expected sales volume. The inventory value of $$462,500$ reported above is based on these inventory units. Each inventory unit is assumed to have a purchase price from vendors $($for planning purposes$)$ of $$25.$ This number is not expected to change in the next three months.

The budget is to be based on the following assumptions:

Each month's sales are billed on the last day of the month.

Customers are allowed a $3$ percent discount if payment is made within $10$ days after the billing date. Receivables are recorded in the accounts at their gross amounts $($not net of discounts$).$

The billings are collected as follows: $75$ percent within the discount period, $15$ percent by the end of the month, and $8$ percent by the end of the following month. Two percent is uncollectible.

Purchase data are as follows:

For both purchases of inventory merchandise and selling, general, and administrative expenses, $70$ percent is paid in the month purchased and the remainder in the following month.

The number of units in each month's ending inventory equals $90$ percent of the next month's units of sales.

Selling, general, and administrative expenses, of which $$8,000$ is depreciation, equal $20$ percent of the current month's sales.

Actual and projected sales follow:

$\backslash$table$[[,$Dollars,Units$],[$May$,$$$675,400,17,700],[$June$,690,800,18,100],[$July$,680,200,17,900],[$August$,649,800,17,100],[$September$,684,000,18,000],[$October$,695,400,18,300]]$

$\backslash$table$[[,$Dollars,Units$],[$May$,$$$675,400,17,700],[$June$,690,800,18,100],[$July$,680,200,17,900],[$August$,649,800,17,100],[$September$,684,000,18,000],[$October$,695,400,18,300]]$

Required:

a$.$ Compute the budgeted inventory purchases in dollars for July.

b$.$ Compute the budgeted inventory purchases in dollars for August.

c$.$ Compute the budgeted cash collections during July.

d$.$ Compute the budgeted cash disbursements during August.

e$.$ Compute the budgeted number of units of inventory to be purchased during September.

$\backslash$table$[[$a$.$ Budgeted inventory purchases for July,$],[$b$.$ Budgeted inventory purchases for August,$],[$c$.$ Budgeted cash collections during July,$],[$d$.$ Budgeted cash disbursements during August,$],[$e$.$ Budgeted number of units during September,$]]$