Formworks Company makes monthly budgets. The present budget plans for a September ending inventory of 15,000 units. Company policy is to end each month with merchandise inventory equivalent to a specified percent of budgeted sales for the given month. Budgeted sales and merchandise purchases for the three most recent months as:

                     Sales (units)              Purchases (units)

July                 120,000                     138,000
August             210,000                     204,000
September        180,000                     159,000

a) Make the merchandise purchases budget for the months of July, August, and September.

b) find out the ratio of ending inventory to the next month's sales for each budget made in part 1.

c) Determine the number of units which are budgeted for sale in October?