Projected unit sales for Astor Corp. for the last quarter of 2015 are:

October	10,000
November	15,000
December	20,000
Total	45,000

Finished goods inventory on September 30, 2015 was 3,000 units.

Projected sales for January are 25,000 units.

The sales price is $100 per unit.

The company tries to keep ending finished goods inventory of 10% of the following months expected sales.

a) Prepare a Sales Budget in units and dollars by month (October, November and December along with the 4^th quarter total).

b) Prepare a Purchases Budget in units for each month (October, November and December along with the 4^th quarter total).