Caleb Corp. has prepared the following unit sales forecast for 2021:

Estimated ending Finished Goods Inventories are 50,000 units at December 31, 2020; 72,000 units at June 30, 2021; and 120,000 units at December 31, 2021.
In manufacturing a unit of this product, Caleb Corp. uses 3 pounds of Material \(\mathrm{A}\) and 0.75 gallons of Material B. Materials A and B cost, respectively, \(\$ 2.50\) per pound and \(\$ 1.80\) per gallon.
The company carries no Work in Process Inventory. Ending inventories of direct material are projected as follows:

Prepare a production and purchases budget for each semiannual period of 2021.

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January-June July-December Total Units Sales........ 1,160,000 1,440,000 2,600,000