What if Clapton Company in Example 9-1 Download Example 9-1 changed their desired ending inventory level to equal 12.4% of next quarter's budgeted sales instead of 20%. How many budgeted units would be produced in the 3rd quarter (July - September)? Round your answer to the nearest whole unit.

CASH PAYMENTS BUDGET – Sandhill Company

	September	October	November	December
Purchases		$30,000	$75,000	$50,000
Cash Operating Costs		$5,000	$8,000	$10,000
Cash paid for income taxes		$1,000	$2,500	$1,300
Accounts Payable at End of Month	$15,000

If all purchases are paid according to the following schedule, prepare a schedule of Cash Disbursements for October, November and December. The Accounts payable ending balance from September is expected to be paid in full in October.

Purchases are paid for as follows:

In Month of Purchase	80%
In Month After Purchase	20%

Requirement: Prepare a cash payments budget for the third and 4^th quarter (October, November, December) for Sandhill Company.