Urban Furniture, which sells modern furniture, had the following details for September and October:

Item	September (£)	October (£)
Cost of Goods Sold	310,000
Projected Increase (%)	6%
Inventory Balance (End)	27,000	29,000
Accounts Payable Balance	36,000
Cash Payments (Current Month)	70%
Cash Payments (Following Month)	30%

Requirements:

1. Determine the amount of purchases budgeted for October.
2. Calculate the total cash payments for inventory purchases in October and prepare a cash budget.
3. Calculate the gross pay for employees if the total payroll expenses are £60,000 and the tax rate is 18%.