Please be detailed on where the 20% get taken from for every step.

Chapter 9: Operating Budgets Charlton Cookie Company produces a hand-processed gourmet cookie. Five pounds of organic sugar are required per batch of gourmet cookies. The organic sugar costs $2.40 per pound. The company desires to have 20% of the following month's sales in ending inventory. They also desire 20% of next month's production needs of organic sugar in ending inventory to start each month. A total of 120 units, and 114 pounds of organic sugar are expected to be on hand on December 31st. 570 600 Budgeted Sales in Units for January Budgeted Sales in Units for February Budgeted Sales in Units for March Budgeted Sales in Units for April Budgeted Sales in Units for May 620 650 675 How many units must be produced for each month in the first quarter? How much sugar must be purchased, and what will be its budgeted cost for each month in the first quarter