[The following information applies to the questions displayed below.]

Each gallon of Old Guard, a popular aftershave lotion, requires 3 ounces of ocean scent. Budgeted production of Old Guard for the first three quarters of 2013 is:

Quarter I	14,000	gallons
Quarter II	17,000	gallons
Quarter III	12,000	gallons

Managements policy is to have on hand at the end of every quarter enough ocean scent inventory to meet 24% of the next quarters production needs. At the beginning of Quarter I, 10,080 ounces of ocean scent were on hand.

a. calculate the number of ounces of ocean scent to be purchased in each of the first two quarters of 2013:

Q1 # of oz:

Q2 # of oz:

(I have enclosed an example the book gave me below. I have posted this question multiple times and still have gotten the wrong answer and I really need it to move on and pass this class.)

EXAMPLE:

Each gallon of Old Guard, a popular aftershave lotion, requires 3.25 ounces of ocean scent. Budgeted production of Old Guard for the first three quarters of 2013 is:

Quarter I	11,000	gallons
Quarter II	17,000	gallons
Quarter III	12,000	gallons

Managements policy is to have on hand at the end of every quarter enough ocean scent inventory to meet 21% of the next quarters production needs. At the beginning of Quarter I, 7,508 ounces of ocean scent were on hand.

	Quarter I	Quarter II
Use the raw material inventory/usage model:
Beginning inventory	7,508		11,602
Add: Purchases	?		?
Raw materials available for use	?		?
Less: Ending inventory (21% of next quarter's usage)	(11,602	)	(8,190	)
Usage (3.25 ounces number of gallons of product to be produced)	35,750		55,250
Working backwards (up the model):
Raw materials available for use	47,352		63,440
Purchases (subtract beginning inventory)	39,846		51,838