Dunbar Company manufactures drinking glasses that are sold in packages of 8 glasses. The company projects sales of 3,000 packages in April, increasing by 100 packages per month for May and June. Dunbar needs to prepare a sales budget and production budget to maintain an ending inventory of 10% of the next month's sales. Tremont, Inc. sells tire rims and provides its sales budget for the first three quarters of the year. It agrees inventory should not fall below $20,000 plus 10% of the following quarter's cost of goods sold. With given sales projections and cost of goods sold typically being 40% of sales, Tremont needs to prepare budgets for inventory, purchases, and cost of