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A Sales Budget Is Given Below for One of the Products

Question 118

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A sales budget is given below for one of the products manufactured by Dance,Ltd.  Month  Sales Budget  in Units  Juby 18,000 August 20,000 September 24,000 October 26,000 November 19,000 December 16,000\begin{array} { | l | r | } \hline \text { Month } & \begin{array} { r } \text { Sales Budget } \\\text { in Units }\end{array} \\\hline \text { Juby } & 18,000 \\\hline \text { August } & 20,000 \\\hline \text { September } & 24,000 \\\hline \text { October } & 26,000 \\\hline \text { November } & 19,000 \\\hline \text { December } & 16,000 \\\hline\end{array} The inventory of finished goods at the end of each month must be equal to 5,000 units plus 10% of the next month's sales.On June 30,the finished goods inventory totaled 6,800 units.Each unit of product requires three ounces of a special liquid extract known as SV-6.Sometimes the extract is in short supply;for this reason,the company has a policy of maintaining an inventory at the end of each month equal to one half 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 SV-6 to be purchased for September.

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74,250 ounces of SV-6
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