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(b) A sales budget is given below for one of the products manufactured by N.Ltd .For six months ended 30th June 2021.
Month Units
January 60,000
February 105,000
March 180,000
April 120,000
May 90,000
June 75,000
The inventory of finished goods at the end of each month equal 20% at the next month’s sales Page 2 of 4 On 1st Jan 2021, finished goods inventory totaled 12,000 units. Each unit of the product requires nine units of a specialized liquid known as HN-2, sometimes this 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 30%of next month’s production needed. This requirement was met on 1st Jan 2021.
Required (i) Prepare a budget showing the quantity of NH-2 to be purchased each month from January, February and March and in total for the three months period (10 marks)

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