11.Cahuilla Corporation predicts the following sales in units for the coming four months:

	April		May		June		July
Sales in Units	360		400		420		360

Each month's ending Finished Goods Inventory should be 40% of the next month's sales. March 31 Finished Goods inventory is 144 units. A finished unit requires 5 pounds of direct material B at a cost of $2.00 per pound. The March 31 Raw Materials Inventory has 210 pounds of B. Each month's ending Raw Materials Inventory should be 30% of the following month's production needs. The budgeted purchases of pounds of direct material B during May should be:

• 2,022 lbs.
• 408 lbs.
• 2,634 lbs.
• 396 lbs.
• 1,428 lbs.