This is an answer to a question on Chegg for Chapter 10 Question 41 of a Management Accounting textbook... I am curious how the expert got the answer highlighted in red above...

Manufacturing firm production and purchases budgetGlynn Company is preparing a budget to determine the amount of part G12 to produce for the first quarter of the year, and the amount of resin to purchase for part G12. The company desires to have 25% of the next month's estimated sales of G12 in inventory at the end of each month. Glynn has a very reliable supplier of resin and therefore desires an ending inventory of only 10% of resin needs for the next month's production. Each unit of G12 requires half a pound of resin. Projected sales of G12 for January, February, and March are 50,000 units, 60,000 units, and 54,000 units, respectively. Required (a) How many units of part G12 will Glynn budget to produce in January and February? (b) How many pounds of resin will Glynn budget to purchase in January and February? Step 3 of 4 A (a) Determine trhe number of units of part G12 that G will produce in January and February: Every manufacturer must prepare a production budget. This budget includes the number of units produced during a particular period. A Production budget is not shown in terms of cost. It is expressed in units. The number of units produced is calculated by adding the sales and ending inventory of finished goods and subtracting the beginning inventory from the same. Prepare the production budget as below: Production Badget Partialar January (5) February (5) Sales of G12 50,000 60,000 Ackt Desied encfog inventory 25% of February Sales 15,000 25% of March Sales 13,500 Total production needs 65,000 73,500 Less: Beginning inventory. 25% of January Sales 12,500 25% of February Sales 15,000 Reg Fred Production 52,50 58,500 Hence, the number of units of part G12 that will produce in January and February are 52,500 and 58,500 respectively. Step 4 of 4 A (b) Determine the number of pounds of resin that Gwill budget to purchase in January and February: The materials purchase budget is used to estimate the required purchases for the required period. The required purchases is estimated by adding the desired ending inventory and deduct the beginning inventory to the total productin needs. Thr total production needs is the product of number of units to be produced (as per part (a)) and the required raw materials per unit. Prepare the purchase budget as below: Muchases Budget Partia bars January (5) February Units to be produced 52,500 58,500 Raw materials needed per unit 050 050 Total production needs 26,250 29,250 Adt Dested ending inventory 10% of February Month Needs 2,925 10% of March Month Needs 2,025 Tatal material needs 29,175 31,275 Less: Besinning inventory 10% of January Sales 2,625 10% of February Sales 2,925 Total material purchases 26,55 28,35 Hence, the number of units of part G12 that will purchase in January and February are 26,550 and 28,350 respectively. Manufacturing firm production and purchases budgetGlynn Company is preparing a budget to determine the amount of part G12 to produce for the first quarter of the year, and the amount of resin to purchase for part G12. The company desires to have 25% of the next month's estimated sales of G12 in inventory at the end of each month. Glynn has a very reliable supplier of resin and therefore desires an ending inventory of only 10% of resin needs for the next month's production. Each unit of G12 requires half a pound of resin. Projected sales of G12 for January, February, and March are 50,000 units, 60,000 units, and 54,000 units, respectively. Required (a) How many units of part G12 will Glynn budget to produce in January and February? (b) How many pounds of resin will Glynn budget to purchase in January and February? Step 3 of 4 A (a) Determine trhe number of units of part G12 that G will produce in January and February: Every manufacturer must prepare a production budget. This budget includes the number of units produced during a particular period. A Production budget is not shown in terms of cost. It is expressed in units. The number of units produced is calculated by adding the sales and ending inventory of finished goods and subtracting the beginning inventory from the same. Prepare the production budget as below: Production Badget Partialar January (5) February (5) Sales of G12 50,000 60,000 Ackt Desied encfog inventory 25% of February Sales 15,000 25% of March Sales 13,500 Total production needs 65,000 73,500 Less: Beginning inventory. 25% of January Sales 12,500 25% of February Sales 15,000 Reg Fred Production 52,50 58,500 Hence, the number of units of part G12 that will produce in January and February are 52,500 and 58,500 respectively. Step 4 of 4 A (b) Determine the number of pounds of resin that Gwill budget to purchase in January and February: The materials purchase budget is used to estimate the required purchases for the required period. The required purchases is estimated by adding the desired ending inventory and deduct the beginning inventory to the total productin needs. Thr total production needs is the product of number of units to be produced (as per part (a)) and the required raw materials per unit. Prepare the purchase budget as below: Muchases Budget Partia bars January (5) February Units to be produced 52,500 58,500 Raw materials needed per unit 050 050 Total production needs 26,250 29,250 Adt Dested ending inventory 10% of February Month Needs 2,925 10% of March Month Needs 2,025 Tatal material needs 29,175 31,275 Less: Besinning inventory 10% of January Sales 2,625 10% of February Sales 2,925 Total material purchases 26,55 28,35 Hence, the number of units of part G12 that will purchase in January and February are 26,550 and 28,350 respectively