please show all work and calculation, where numbers come from, ect. step by step calculations

Midland Company buys tiles and prints different designs on them for souvenir and gift stores. It buys the tiles from a small company in Europe, so at all times it keeps on hand a stock equal to the tiles needed for three months' sales. The tiles cost $1.25 each and must be paid for in cash. The company has 28,000 tiles in stock. Sales estimates, based on contracts received, are as follows for the next six months January February March April May June 12,800 18.200 14,000 15,000 9,500 6,600 Required: 9. & b. Estimate purchases (in units) and cash required to make purchases in January February, and March MIDLAND COMPANY Merchandise Purchases Budget For the Period Ended March 31 (in units) January February Units to be purchased Estimated cost March