Production, Purchases, and Direct Labor Budgets Ingles Corporation is a manufacturer of tables sold to schools, restaurants, hotels, and other institutions. The table tops are manufactured by Ingles, but the table legs are purchased from an outside supplier. The Assembly Department takes a manufactured table top and attaches the four purchased table legs. It takes 16 minutes of labor to assemble a table. The company follows a policy of producing enough tables to ensure that 40 percent of next month's sales are in the finished goods inventory. Ingles also purchases sufficient materials to ensure that materials inventory is 60 percent of the following month's scheduled production. Ingles's sales budget in units for the next quarter is as follows: July 2,450 August 2,900 September2,100 Ingles's ending inventories in units for July 31 are as follows: Finished 1,900 goods Materials (legs) 4,000 Required: 1. Calculate the number of tables to be produced during August. 1,840 x tables 2. Disregarding your response to Requirement 1, assume the required production units for August and September are 2,100 and 1,900, respectively, and the July 31 materials inventory is 4,000 units. Compute the number of table legs to be purchased in August. 8,960 legs 3. Assume that Ingles Corporation will produce 2,340 units in September. How many employees will be required for the Assembly Department in September? (Fractional employees are acceptable since employees can be hired on a part-time basis. Assume a 40-hour week and a 4-week month.) (CMA adapted) Round your answer to two decimal places. 234 x employees Feedback Check My Work 1. Units to be produced are calculated by considering beginning and ending (desired) inventory amounts and unit sales. 2. Use only information in Problem ignoring Requirement 1. Be sure and read company policy about how much should be left in inventory. 3. Number of Direct labor hours = units x direct labor hour per unit. Number of employees = Direct labor hours - Hours per month