A Sales Budget Is Given Below for One of the Products

A sales budget is given below for one of the products manufactured by Reyes, Ltd.
$$\begin{array} { | l | r | } \hline \text { Month } & \text { Sales Budget in Units } \\\hline \text { July } & 36,000 \\\hline \text { August } & 40,000 \\\hline \text { September } & 48,000 \\\hline \text { October } & 52,000 \\\hline \text { November } & 38,000 \\\hline \text { December } & 31,000 \\\hline\end{array}$$
The inventory of finished goods at the end of each month must be equal to 30% of the next month's sales. On June 30, the finished goods inventory totaled 16,800 units.
Each unit of product requires four pounds of material. The company has a policy of maintaining a material inventory at the end of each month equal to 25% of the next month's production needs.
This requirement was met on July 1 of the current year.
Required:
Prepare a budget showing the quantity of material to be purchased for August.