10. The folowing are budgeted data Production Sales (units) 15,000 18,000 20,0001 19,000 18,000 16,000 (units) April May une Two pounds of material are required for each finished unit. The inventory of materials at the end of each month should equal 20% of the following month's production needs. Purchases of raw materials for May should be: a. 39,200 pounds b. 52,000 pounds C. 36,800 pounds d. 38,000 pounds