55) Reaser Corporation makes one product. Budgeted unit sales April 8,400 May June July 8,700 12,600 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, then the budgeted raw material purchases for May is closest to: A) 56,600 pounds B) 42,056 pounds C) 71,144 pounds D) 36,360 pounds