Troy Corporation has the following budgeted sales for the selected four$-$month period:

Month

Unit Sales

October

$40,000$

November

$70,000$

December

$50,000$

January

$60,000$

There were $14,000$ units of finished goods in inventory at the beginning of October. Plans are to have an inventory of finished product equal to $25$ percent of the unit sales for the next month.

Five pounds of a single raw material are required for each unit produced. Each pound of material costs $$10.$ Plans are to have inventory levels for materials equal to $30$ percent of the amount of materials needed to satisfy next month's production and $84,000$ units of raw material on hand at the end of December. Materials inventory on October $1$ was $60,000$ pounds.

Required:

a$.$ Prepare a production budget in units for October, November, and December.

b$.$ Prepare a purchase budget in pounds and dollars for October, November, and December.