$1\mathrm{.}4-$Jackson Company plans the following beginning and ending inventory levels $($in units$)$ for April:

$\backslash$table$[[,$April $1,$April $30],[$Raw Material,$80,000,100,000],[$Work in process,$20,000,20,000],[$Finished goods,$160,000,100,000]]$

Two units of raw material are needed to produce each unit of finished product. If the company plans to sell $960,000$ units during April, the number of units it would need to manufacture during April would be:

A$)1,020,000$ units.

B$)960,000$ units.

C$)900,000$ units.

D$)880,000$ units.

$1\mathrm{.}5-$The Austin Company has budgeted production for next year as follows:

$\backslash$table$[[,\backslash$table$[[$First$],[$Quarter$]],\backslash$table$[[$Second$],[$Quarter$]],\backslash$table$[[$Third$],[$Quarter$]],\backslash$table$[[$Fourth$],[$Quarter$]]],[\backslash$table$[[$Production in$],[$units$]],40,000,48,000,64,000,56,000]]$

Five pounds of raw materials are required for each unit produced. Raw materials on hand at the start of the year total $5,000$ lbs$.$ The raw materials inventory at the end of each quarter should equal $10\%$ of the next quarter's production needs. Budgeted purchases of raw materials in the second quarter would be:

A$)320,000lbs.$

B$)248,000lbs.$