Production and Purchases Budgets At the beginning of October, Comfy Cushions had 2,400 cushions and 14,500 pounds of raw materials on hand. Budgeted sales for the next three months are: Month October 12,000 cushions November 14,000 cushions December 17,000 cushions Sales Comfy Cushions wants to have sufficient raw materials on hand at the end of each month to meet 25 percent of the following month's production requirements and sufficient cushions on hand at the end of each month to meet 20 percent of the following month's budgeted sales. Five pounds of raw materials, at a standard cost of $0.90 per pound, are required to produce each cushion