The sales department of

a m

anufacturing

company

has forecast sales

for September

to be

35,000 units. Beginning finished goods inventory on

September

1 is 6,000 units, and the finished

goods inventory required on

September 30 is

2,000 units. Two pounds of Material

A

, at a cost of

$10 per pound, is required to produce each unit. The

Sep

tember

1 inventory of Material

A

is

3,000 lb and the desired

September 30

inventory is 4,000 lb. Prepare a production budget and a

direct materials budget for the month of

September.