3) PMU Corporation makes one product Budgeted unit sales April 8,400 May June 8,700 12,600 July 13,100 Each unit of finished goods requires 4 pounds of raw materials. The ending finished goods inventory equals 10% of the following month's sales. The ending raw materials inventory equals 40% of the following month's raw materials production needs. If 50,600 pounds of raw materials are required for production in June, prepare the budgeted raw material purchases for May: safety a of s rec re