The inventory of finished goods at the end of each month must equal $20\%$ of the next month's sales. However, on December $31,$ the finished goods inventory totalled only $4,000$ units.Each unit of product requires three kilograms of specialized material. Since the production of this specialized material by OMI's suppliers is sometimes irregular, the company has a policy of maintaining an ending inventory at the end of each month equal to $30\%$ of the next month's production needs. This requirement had been met on January $1$ of the current year.Required:Prepare a budget showing the quantity of material to be purchased each month for January, February, and March, and in total for the quarter $(8$ points$)$

$1.-$ A sates budger is given below for one of the products manufactured by the OMI Co$.$:

$\backslash$table$[[$Jamuary$,25,000$ units$],[$February$,40,000$ units$],[$March$,65,000$ units$],[$April$,45,000$ units$],[$May$,35,000$ units$],[$June$,30,000$ units$]]$

The inventory of finished goods at the end of each month must equal $20\%$ of the next month's sales. However, on December $31,$ the finished goods inventory totalled only $4,000$ units. Each unit of product requires three kilograms of specialized material. Since the production of this specialized material by OMF's suppliers is sometimes irregular, the company has a policy of maintaining an ending inventory at the end of each month equal to $30\%$ of the next month's production needs. This requirement had been met on January $1$ of the current year.

Required:

Prepare a budget showing the quantity of material to be purchased each month for January, February, and March, and in total for the quarter $(8$ points$)$