Rokat Corporation manufacturing tables. The Assembly Department takes a manufactured table top and attaches the four purchased table legs. It takes 20 minutes of labor to assemble a table. The company follows a policy of producing enough tables to ensure that 40% of next months sales are in the finished goods inventory. Rokat also purchases sufficient direct materials inventory to ensure that direct materials inventory is 60% of the following months scheduled production.

Rokats sales budget in units for the next quarter is as follows:

July 2,300

August 2,500

September 2,100

Rokats ending inventories in units for June 30 are

Finished goods 1,900

Direct materials (legs) 4,000

Required: Show all work.

a. The number of tables to be produced by Rokat during August is

b. Assume that Rokat Corporation will produce 1,800 units in the month of September. How many employees will be required for the Assembly Department? (Fractional employees are acceptable since employees can be hired on a part-time basis. Assume a 40-hour week and a 4-week month.)