Seneca Products Corporation produces a variety of cement products. Budgeted sales of one of its products for the year ending September 30, 2010 is expected to be 495 units.

Details regarding finished and material inventories are as follows:

Estimated Desired

October 1, 2009 September 30, 2010

Finished Goods 5 units 10 units

Direct Materials 30 tons 50 tons

It takes three (3) tons of direct material to make one (1) unit of product.

Using Excel (2 columns) you are to prepare in proper form for the year ending September 30, 20CY the:

(a) PRODUCTION BUDGET

(b) DIRECT MATERIALS PURCHASES BUDGET (IN TONS)