This is the sales budget for Jax Inc., a cake company, for December through April:

Dec Jan Feb Mar Apr

Sales $90,000 $60,000 $50,000 $80,000 $60,000

Cakes costs Jax Inc. $4.00 per cake and they sell it for $8.00 per cake. At the end of each month, inventory on hand should equal 30% of the following month's sales needs.

Compute the cakes to be purchased in December and show work.