The sales budget of KK Garment Industries for the nine months ended 30-09-2019 follows:

the table of data is attached through a picture and the additional information and requirement are given below

Additional Information:

In the past, cost of goods has been 60% of credit sales. The desired ending inventory should not go below 25,000 plus 10% of the cost of goods sold for the forgoing quarter. The company actual sales were Rs.100, 000 during the fourth quarter of the forgoing year. The January 01 inventory was Rs. 30,000

Required:

a) Complete the above table and prepare the Purchase Budget for the first three quarters of the year

b) What is the starting point of preparing a production budget.